TMI Blog2008 (4) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in Section 11B to deny cash refund of the amount of interest paid by the party. In other words, the refund claim in question is not hit by the bar of unjust enrichment – refund allowed - E/184/2006 - 337/2008 - Dated:- 11-4-2008 - Shri P.G. Chacko, Member (J) [Order per]- This appeal is against rejection of a claim for cash refund of interest amounting to Rs. 29,614/-. The refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharged on supplementary invoice is refundable. The only question to be looked into is whether the bar of unjust enrichment is applicable to the subject claim. According to learned counsel, there is no question of unjust enrichment in this case. In the memorandum of appeal, the appellants have stated that they will file detailed affidavits as well as reconciliation statement to show that they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. The refund claim in question was filed under Section 11B of the Central Excise Act but that provision was not applicable to claim of refund of interest on duty. That provision was applicable only to claim of refund of duty of excise. If that be so, nothing contained in Section 11B of the Act could be invoked to deny cash refund of the amount of interest paid by the party. In other words, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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