https://www.taxtmi.com/caselaws?id=201694 The Court upheld the Tribunal's decision, affirming the entitlement of the assessee to interest on the refund amount under Section 11BB of the Central Excise Act. It rejected the appellant's argument that interest was not warranted due to the timing of the refund application. The Court also ruled in favor of the assessee on the principle of unjust enrichment, directing the refund to be credited to the Consumer Welfare Fund. The interpretation of Sections 11B and 11BB supported the Tribunal's decision, leading to the dismissal of the appeal. en-us Wed, 03 Mar 2010 00:00:00 +0530 Fri, 28 Jan 2011 23:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201694 The Court upheld the Tribunal's decision, affirming the entitlement of the assessee to interest on the refund amount under Section 11BB of the Central Excise Act. It rejected the appellant's argument that interest was not warranted due to the timing of the refund application. The Court also ruled in favor of the assessee on the principle of unjust enrichment, directing the refund to be credited to the Consumer Welfare Fund. The interpretation of Sections 11B and 11BB supported the Tribunal's decision, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201694