https://www.taxtmi.com/caselaws?id=209863 An amount paid under Rule 57CC of the erstwhile Central Excise Rules, 1944 was treated as 8% of the price of goods and not as central excise duty, so the refund did not attract the doctrine of unjust enrichment. Interest on such a refund was payable only if the statute specifically authorised it, and the Central Excise law contained no provision permitting interest on this kind of refund. Any separate claim to interest under general law was beyond the Tribunal's jurisdiction. The assessee was therefore not entitled to interest on the refunded amount. en-us Wed, 20 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209863 An amount paid under Rule 57CC of the erstwhile Central Excise Rules, 1944 was treated as 8% of the price of goods and not as central excise duty, so the refund did not attract the doctrine of unjust enrichment. Interest on such a refund was payable only if the statute specifically authorised it, and the Central Excise law contained no provision permitting interest on this kind of refund. Any separate claim to interest under general law was beyond the Tribunal's jurisdiction. The assessee was therefore not entitled to interest on the refunded amount. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209863