https://www.taxtmi.com/caselaws?id=265919 The Tribunal allowed the appellant's appeal regarding the rejection of an interest claim amounting to Rs. 10,16,738. The Commissioner (Appeals) held that Section 11 B of the Central Excise Act, 1944 does not apply to interest claims and unjust enrichment does not apply to interest refunds before 10.05.2008. As the dispute in this case was prior to that date, the Tribunal concluded that the rejection of the interest refund was unsustainable. Consequently, the Tribunal set aside the rejection and allowed the appellant's appeal. en-us Mon, 01 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265919 The Tribunal allowed the appellant's appeal regarding the rejection of an interest claim amounting to Rs. 10,16,738. The Commissioner (Appeals) held that Section 11 B of the Central Excise Act, 1944 does not apply to interest claims and unjust enrichment does not apply to interest refunds before 10.05.2008. As the dispute in this case was prior to that date, the Tribunal concluded that the rejection of the interest refund was unsustainable. Consequently, the Tribunal set aside the rejection and allowed the appellant's appeal. Case-Laws Central Excise Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265919