https://www.taxtmi.com/caselaws?id=286351 The Tribunal ruled in favor of the appellants, manufacturers of paper board, allowing their claim for refund of duty paid under protest due to the denial of a concessional rate of duty at 50%. The issue of unjust enrichment was addressed, resulting in a partial refund and crediting the remainder to the consumer welfare fund. The Asst. Commissioner's rejection of interest on the refunded amount was overturned, with the Tribunal determining that interest should be paid from the date of application, in accordance with Section 11BB. The appellants were entitled to interest on the refund from the application date till payment. en-us Tue, 01 Jan 2019 00:00:00 +0530 Sat, 22 Feb 2020 10:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286351 The Tribunal ruled in favor of the appellants, manufacturers of paper board, allowing their claim for refund of duty paid under protest due to the denial of a concessional rate of duty at 50%. The issue of unjust enrichment was addressed, resulting in a partial refund and crediting the remainder to the consumer welfare fund. The Asst. Commissioner's rejection of interest on the refunded amount was overturned, with the Tribunal determining that interest should be paid from the date of application, in accordance with Section 11BB. The appellants were entitled to interest on the refund from the application date till payment. Case-Laws Central Excise Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286351