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2015 (10) TMI 1805 - CESTAT BANGALORERefund claim of amount paid as interest - Denial on the ground that there is no enabling legal provision for grant of refund of interest and in the absence of such provisions no refund claim for interest can be considered - Held that:- No doubt there is no provision in the Section 11B of Central Excise Act 1944 specifically providing for refund of interest paid by an assessee. However I find taking note of the lack of provision in Section 11B for such refund, this Tribunal in the case of Mothersons Sumi Systems Ltd. [2006 (8) TMI 75 - CESTAT, NEW DELHI], took a view that the amount has to be refunded. - the appellant is eligible for the refund. The fact remains that whether unjust enrichment would be attracted and whether the appellants have crossed the threshold has not been examined or considered by both the lower authorities. Therefore I consider it appropriate that matter should be remanded for the limited purpose of examination of applicability of unjust enrichment. Accordingly the impugned order is set aside and the matter is remanded to the original adjudicating authority - Decided in favour of assessee.
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