2012 (9) TMI 500

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..... ppeal is against the rejection of claim for refund of interest of Rs. 2,75,001/- paid on duty payable on finalisation of assessment in the case of 11 out of 42 Bills of Entry. There is no dispute about the eligibility for refund of duty of more than Rs. 96 Lakhs, which was paid in excess and this has been refunded by the Revenue taking a view that it is not hit by bar of unjust-enrichment. 2.&ems .....

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..... ;I have considered the submissions. I find that in this case, the assessment was provisionally made at the time of importation and the excess duty was paid long after importation of goods. In any case, the duty has already been refunded on the ground that it has not been passed on. When the duty element is shown as claims recoverable from the Customs, it cannot be said that interest is recoverable .....

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..... . I am not able to appreciate the view that because the interest amount was not shown as recoverable amount from the customers, clause of unjust enrichment would be attracted and appellant has to produce proof, that they have not recovered this amount. I am also not able to appreciate that when duty was not recovered due to administrative price mechanism in the case of petroleum products, interest .....

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