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2008 (4) TMI 58 - AT - Central ExciseAppeal is against rejection of a claim for cash refund of interest – sec. 11AB was applicable only to claim of refund of duty of excise – interest paid subsequent to payment of differential duty has not been recovered by customers – moreover, nothing is contained in Section 11B to deny cash refund of the amount of interest paid by the party. In other words, the refund claim in question is not hit by the bar of unjust enrichment – refund allowed
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