https://www.taxtmi.com/caselaws?id=387471 The Tribunal allowed the appeal by Herbicides India Ltd., directing the Adjudicating Authority to grant interest on the delayed refund within 45 days. It held that duty paid under protest qualifies as a pre-deposit, entitling the appellant to interest from the date of appeal filing. The Tribunal rejected the Department's argument on limitation, stating that no time limit applies when duty is paid under protest. Additionally, the Tribunal found that the appellant sufficiently proved no unjust enrichment, as duty burden was not passed on, thus upholding the refund. en-us Wed, 23 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 07:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387471 The Tribunal allowed the appeal by Herbicides India Ltd., directing the Adjudicating Authority to grant interest on the delayed refund within 45 days. It held that duty paid under protest qualifies as a pre-deposit, entitling the appellant to interest from the date of appeal filing. The Tribunal rejected the Department's argument on limitation, stating that no time limit applies when duty is paid under protest. Additionally, the Tribunal found that the appellant sufficiently proved no unjust enrichment, as duty burden was not passed on, thus upholding the refund. Case-Laws Central Excise Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387471