https://www.taxtmi.com/forum/issue?id=107411 Excess interest paid under central excise may be recovered by claiming a refund under statutory refund provisions, subject to the unjust enrichment doctrine and the usual one year limitation for filing refund claims; the limitation may not apply if the payment was made under protest. Self adjustment of excess interest against duty liabilities is not allowed and the prescribed refund procedure must be followed. en-us Mon, 29 Sep 2014 08:12:34 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107411 Excess interest paid under central excise may be recovered by claiming a refund under statutory refund provisions, subject to the unjust enrichment doctrine and the usual one year limitation for filing refund claims; the limitation may not apply if the payment was made under protest. Self adjustment of excess interest against duty liabilities is not allowed and the prescribed refund procedure must be followed. Discussion-Forum Central Excise Mon, 29 Sep 2014 08:12:34 +0530 https://www.taxtmi.com/forum/issue?id=107411