No interest on Rule 57CC refund absent statutory authorisation; payment was not treated as duty and unjust enrichment did not apply.

An amount paid under Rule 57CC of the erstwhile Central Excise Rules, 1944 was treated as 8% of the price of goods and not as central excise duty, so the refund did not attract the doctrine of unjust enrichment. Interest on such a refund was payable only if the statute specifically authorised it, and the Central Excise law contained no provision permitting interest on this kind of refund. Any separate claim to interest under general law was beyond the Tribunal's jurisdiction. The assessee was therefore not entitled to interest on the refunded amount.

---

---

Issues: Whether interest was payable on the amount refunded to the assessee under Rule 57CC of the erstwhile Central Excise Rules, 1944.

Analysis: The amount paid under Rule 57CC was an amount equal to 8% of the price of the goods and not central excise duty as such. Since the refund did not relate to duty, the statutory safeguard of unjust enrichment was not attracted. Interest on refund can be granted only where the governing statute authorises it, and no provision under the Central Excise law permitted interest on a refund of this nature. Any independent claim for interest under general law was outside the Tribunal's jurisdiction.

Conclusion: The assessee was not entitled to interest on the refunded amount.

Ratio Decidendi: An amount paid under Rule 57CC is not a duty refund, and in the absence of a statutory provision authorising interest, no interest is payable on its refund.

---