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    <title>Central Excise Interest Eligibility</title>
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    <description>Entitlement to interest on excise duty paid under protest depends on statutory provisions and whether interest was claimed or ordered in the appellate relief. Section 11B is cited as the provision covering refunds and interest, but interest is not automatic; recoverability is tied to refund processing timelines and whether the decision expressly grants interest, with unjust enrichment arguments supporting but not guaranteeing recovery.</description>
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      <title>Central Excise Interest Eligibility</title>
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      <description>Entitlement to interest on excise duty paid under protest depends on statutory provisions and whether interest was claimed or ordered in the appellate relief. Section 11B is cited as the provision covering refunds and interest, but interest is not automatic; recoverability is tied to refund processing timelines and whether the decision expressly grants interest, with unjust enrichment arguments supporting but not guaranteeing recovery.</description>
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