TMI Blog2015 (10) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the principle of unjust enrichment is not applicable in respect of claim of interest, which was introduced with effect from 10.05.2008 - period of dispute is before 10.05.2008. We have also noticed the Commissioner (Appeals) categorically observed that Section 11 B of the Act would not be applicable and therefore, the principle of unjust enrichment would also not be applicable. Thus, the rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts, as the provisions of Section 11 B of the Central Excise Act, 1944 are not applicable to the claim of interest. But, It was held that the appellant failed to establish that the amount of interest has not been passed on to the buyer/consumers. 2. For the purpose of proper appreciation of the case, the relevant portion of the finding of the Commissioner (Appeals) is reproduced below:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he principle of unjust enrichment is not applicable in respect of claim of interest, which was introduced with effect from 10.05.2008. He relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Vapi vs T D Galiakot Pvt. Ltd. 2009 (241) E.L.T. 255 (Tri. - Ahmd.). The Learned Authorised Representative on behalf of the Revenue reiterates the finding of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, I also note that during the relevant period 2005-2006, the provisions of Section 11B relating to the unjust enrichment were only in respect of refund of the duty. The same was not applicable to refund any interest amount. The said provisions stand amended w.e.f. 10-5-2008, introducing the concept of unjust enrichment even in respect of refund of interest amount. The said amendment is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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