https://www.taxtmi.com/caselaws?id=4649 The Appellate Tribunal CESTAT, CHENNAI allowed the appeal regarding the claim for cash refund of interest under Section 11AB of the Central Excise Act. The Tribunal held that the doctrine of unjust enrichment did not apply to the refund claim as the interest amounts were paid after the differential duty, with no recovery from customers. Additionally, since Section 11B only applied to duty of excise, not interest, the cash refund of interest was granted without being affected by unjust enrichment, resulting in the appeal being allowed with consequential relief for the appellant. en-us Fri, 11 Apr 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4649 The Appellate Tribunal CESTAT, CHENNAI allowed the appeal regarding the claim for cash refund of interest under Section 11AB of the Central Excise Act. The Tribunal held that the doctrine of unjust enrichment did not apply to the refund claim as the interest amounts were paid after the differential duty, with no recovery from customers. Additionally, since Section 11B only applied to duty of excise, not interest, the cash refund of interest was granted without being affected by unjust enrichment, resulting in the appeal being allowed with consequential relief for the appellant. Case-Laws Central Excise Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4649