TMI Blog2006 (8) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004-SM - Final Order Nos. 1451-1452/2006-SM(BR)(PB), - Dated:- 30-8-2006 - [Order]. - Heard both sides. 2.The appellant filed these appeals against the common impugned order whereby the claim of the appellant in respect of refund of interest paid by them was rejected on the ground that there is no provision under the Central Excise Act or Rules for refund of the interest. 3.The brief facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n excess, however, their claim is hit by the principles of unjust enrichment. This portion of the order is not being challenged by the appellant. 4.In the impugned order, the claim of the appellant regarding refund of interest was rejected on the ground that there is no provision under Central Excise Act and Rules regarding refund of interest. 5.The contention of the appellant after relying up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are only disputing the rejection of claim in respect of interest paid by them. I find that the Tribunal in case law relied upon by the appellant held that even though interest is not part of the duty but when the interest has been collected, when it is not to be recovered that is to be refunded to the assessee. The Tribunal held that anywhere any amount is wrongly collected, the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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