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M/s Agro Pack Versus Commissioner of Central Excise, Customs & Service Tax - Surat-II

Refund claim - Rejection of interest claim - Unjust enrichment - Held that:- Section 11 B of the said Act is not applicable in respect of claim of interest. Revenue has not filed appeal against such finding. On a query from the Bench, the Learned Advocate submits that 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) catego .....

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rised Representative Per: P.K. Das The appellant filed this appeal against the rejection of claim of interest of ₹ 10,16,738.00. The original authority rejected the claim of interest of ₹ 8,40,358.00 as time barred and the balance amount of ₹ 1,76,380.00 was rejected on the ground of unjust enrichment. By the impugned order, the Commissioner (Appeals) held that the appellant is eligible for claim of interest of both the amounts, as the provisions of Section 11 B of the Central .....

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ase of Refund of Interest. Therefore appellant is eligible for refund claim of both the amount as in the present case the provisions of Section 11 B of the Central Excise Act, 1944 are not applicable to the refund claim of interest, subject to the satisfaction that the amount as claimed to be refunded, has not been passed on to the buyer/consumer. 3. On perusal of the above finding of the Commissioner (Appeals), it is clear that the Section 11 B of the said Act is not applicable in respect of cl .....

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ates the finding of the Commissioner (Appeals). He submits that the principle of unjust enrichment would be applicable any refund including the refund claim of interest. 4. We are unable to agree with the submission of the Learned Authorised Representative for the Revenue. In the present case, the refund of interest was filed on 25-09-2004. The provision for applicability of unjust enrichment in respect of claim of interest was introduced in Section 11 B of the said Act w.e.f. 10.05.2008. The Tr .....

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