https://www.taxtmi.com/caselaws?id=4068 The judgment addressed the refund of excess duty paid by the appellants, emphasizing the unjust enrichment principle and the requirement to apply for a refund even if ordered by a court or tribunal. Interest is payable if refunds are not sanctioned within three months of application. The appellants, entitled to a refund per a Tribunal Order, were not granted interest as the payment was made within the specified time limit. The appeal for interest beyond the three-month period was dismissed, highlighting the importance of timely refund applications and adherence to refund laws. en-us Mon, 10 Dec 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4068 The judgment addressed the refund of excess duty paid by the appellants, emphasizing the unjust enrichment principle and the requirement to apply for a refund even if ordered by a court or tribunal. Interest is payable if refunds are not sanctioned within three months of application. The appellants, entitled to a refund per a Tribunal Order, were not granted interest as the payment was made within the specified time limit. The appeal for interest beyond the three-month period was dismissed, highlighting the importance of timely refund applications and adherence to refund laws. Case-Laws Customs Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4068