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2020 (3) TMI 832 - AT - Central ExciseRefund of MOT Charges - principles of unjust enrichment - Section 11B of Central Excise Act, 1944 - HELD THAT:- Though the refund is made under Section 11B, the said section provides for refunds of duty and interest whereas, in the present case, the refund is for MOT charges, therefore provisions of Section 11B will not apply. Consequently, the provisions of unjust-enrichment is also not applicable. In a similar case, where refund was in respect of not duty or interest but for differential penalty, this Tribunal in the case of M/S INDICON COPIER SERVICES VERSUS COMMISSIONER OF CUSTOMS (EXPORTS) , CHENNAI [2016 (3) TMI 606 - CESTAT CHENNAI] held that section for providing refund deals with only duty and interest element, therefore, it was held that unjust-enrichment is not applicable. The ratio of this judgment is applicable in the present case. Appeal allowed - decided in favor of appellant.
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