https://www.taxtmi.com/caselaws?id=353902 The Tribunal held that interest paid under protest before finalization of assessment is refundable, even if not under Section 11B, as it cannot be retained without legal authority. The refund claim filed within six months of assessment finalization was deemed timely, not time-barred. The Tribunal ruled that the interest payment was not part of the goods' price and did not lead to unjust enrichment. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Thu, 11 Jan 2018 00:00:00 +0530 Wed, 04 Mar 2020 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353902 The Tribunal held that interest paid under protest before finalization of assessment is refundable, even if not under Section 11B, as it cannot be retained without legal authority. The refund claim filed within six months of assessment finalization was deemed timely, not time-barred. The Tribunal ruled that the interest payment was not part of the goods' price and did not lead to unjust enrichment. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353902