https://www.taxtmi.com/caselaws?id=123297 A refund claim under a conditional exemption notification is not complete until the assessee proves reimbursement of the excess duty to buyers, because compliance with the refund-back condition is necessary to satisfy the unjust enrichment requirement. Interest on delayed refund therefore starts only from the date the required evidence of such reimbursement is submitted, not from any earlier point. The matter was remanded for fresh examination so that interest may be granted only where the refund remained unpaid beyond three months after compliance with the notification condition. en-us Fri, 18 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 15:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123297 A refund claim under a conditional exemption notification is not complete until the assessee proves reimbursement of the excess duty to buyers, because compliance with the refund-back condition is necessary to satisfy the unjust enrichment requirement. Interest on delayed refund therefore starts only from the date the required evidence of such reimbursement is submitted, not from any earlier point. The matter was remanded for fresh examination so that interest may be granted only where the refund remained unpaid beyond three months after compliance with the notification condition. Case-Laws Central Excise Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123297