https://www.taxtmi.com/caselaws?id=126160 The case involved a claim for refund of interest under Section 11B of the Central Excise Act, which was initially rejected on the basis that Section 11B only pertains to the refund of duty, not interest. The Tribunal overturned the rejection, emphasizing that if interest is collected erroneously, it must be refunded, regardless of specific statutory provisions. The case was remanded to the adjudicating authority to determine unjust enrichment, with instructions for fresh orders after granting the appellants a reasonable opportunity to be heard. en-us Fri, 17 Apr 2009 00:00:00 +0530 Mon, 18 Dec 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126160 The case involved a claim for refund of interest under Section 11B of the Central Excise Act, which was initially rejected on the basis that Section 11B only pertains to the refund of duty, not interest. The Tribunal overturned the rejection, emphasizing that if interest is collected erroneously, it must be refunded, regardless of specific statutory provisions. The case was remanded to the adjudicating authority to determine unjust enrichment, with instructions for fresh orders after granting the appellants a reasonable opportunity to be heard. Case-Laws Central Excise Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126160