https://www.taxtmi.com/caselaws?id=393688 The Tribunal ruled in favor of the appellant, holding that the refund claim for MOT charges was not subject to unjust enrichment under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized that Section 11B applies only to duty and interest refunds, not to MOT charges, as confirmed in the case of Indicon Copier Services. The Tribunal distinguished the case of Mafatlal Industries Limited, stating it was not directly relevant to the matter at hand. Consequently, the Tribunal set aside the previous order and allowed the appeal. en-us Thu, 23 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393688 The Tribunal ruled in favor of the appellant, holding that the refund claim for MOT charges was not subject to unjust enrichment under Section 11B of the Central Excise Act, 1944. The Tribunal emphasized that Section 11B applies only to duty and interest refunds, not to MOT charges, as confirmed in the case of Indicon Copier Services. The Tribunal distinguished the case of Mafatlal Industries Limited, stating it was not directly relevant to the matter at hand. Consequently, the Tribunal set aside the previous order and allowed the appeal. Case-Laws Central Excise Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393688