https://www.taxtmi.com/caselaws?id=255846 Refund credited to the Consumer Welfare Fund on an unjust enrichment objection remained subject to the Tribunal's pending determination of that issue. The commentary states that, if unjust enrichment is ultimately not established, the amount must be returned to the petitioner and cannot be retained in the Fund. Because the sum had stayed with the Revenue from the date of deposit, the petitioner was also treated as entitled to interest at 12% per annum for the retention period, rather than the lower statutory rate relied on by the Revenue. en-us Mon, 11 Mar 2013 00:00:00 +0530 Wed, 28 Jan 2015 06:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255846 Refund credited to the Consumer Welfare Fund on an unjust enrichment objection remained subject to the Tribunal's pending determination of that issue. The commentary states that, if unjust enrichment is ultimately not established, the amount must be returned to the petitioner and cannot be retained in the Fund. Because the sum had stayed with the Revenue from the date of deposit, the petitioner was also treated as entitled to interest at 12% per annum for the retention period, rather than the lower statutory rate relied on by the Revenue. Case-Laws Service Tax Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255846