https://www.taxtmi.com/caselaws?id=123137 The Appellate Tribunal CESTAT, Kolkata, ruled on refund entitlement and payment timeline issues. The judgment emphasized adherence to unjust enrichment principles and the need for a formal refund application. Interest is applicable if refunds are not paid within three months from the application date. In this case, the appellants were entitled to a refund following a Tribunal order, to be paid within four weeks. The Tribunal found no delay beyond the three-month limit and no direction to pay interest on the refunded amount. Refunds require an application demonstrating no unjust enrichment, and interest can be claimed if payment is delayed beyond three months. en-us Mon, 10 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 18:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123137 The Appellate Tribunal CESTAT, Kolkata, ruled on refund entitlement and payment timeline issues. The judgment emphasized adherence to unjust enrichment principles and the need for a formal refund application. Interest is applicable if refunds are not paid within three months from the application date. In this case, the appellants were entitled to a refund following a Tribunal order, to be paid within four weeks. The Tribunal found no delay beyond the three-month limit and no direction to pay interest on the refunded amount. Refunds require an application demonstrating no unjust enrichment, and interest can be claimed if payment is delayed beyond three months. Case-Laws Customs Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123137