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of <h1>CESTAT Upholds Decision on Refund of Excess Interest for M.S. Barrels</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, VAPI Versus T & D GALIAKOT PVT. LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, VAPI Versus T & D GALIAKOT PVT. LTD. - 2009 (241) E.L.T. 255 (Tri. - Ahmd.) The Appellate Tribunal CESTAT, Ahmedabad, in the case of 2009 (3) TMI 182, heard an appeal filed by the Revenue against an order passed by the Commissioner (Appeals). The dispute involved the refund of excess interest paid on delayed payment of duty by a company engaged in manufacturing M.S. barrels. The company paid interest at a higher rate than specified in the relevant notification and subsequently claimed a refund. The original adjudicating authority approved the refund but directed the amount to be transferred to the Consumer Welfare Fund. The Commissioner (Appeals) ruled in favor of the company, stating that the burden of the interest payment could not be transferred to customers, as the excess payment was due to the company's mistake. The tribunal upheld the Commissioner's decision, emphasizing that unjust enrichment provisions did not apply to interest refunds during the relevant period (2005-2006). Therefore, the Revenue's appeal was rejected. The judgement was delivered by Ms. Archana Wadhwa, Member (J). The Respondent was represented by Shri R.S. Srova, JDR. Written submissions were made for the Respondent. The order was dictated and pronounced in court.
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