https://www.taxtmi.com/caselaws?id=442554 A refund claim cannot be rejected on unjust enrichment unless that ground is raised in the show-cause notice itself; where the issue was not so noticed, rejection was treated as unsustainable and the refund as admissible. The commentary also states that interest on delayed refund accrues after three months from receipt of the refund application, and that the applicable rate was taken as 12% per annum for the delayed period until realization. The stated effect is refund relief with consequential interest where the duty burden was shown to have been borne by the claimant and not passed on. en-us Thu, 03 Aug 2023 00:00:00 +0530 Tue, 05 Sep 2023 08:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442554 A refund claim cannot be rejected on unjust enrichment unless that ground is raised in the show-cause notice itself; where the issue was not so noticed, rejection was treated as unsustainable and the refund as admissible. The commentary also states that interest on delayed refund accrues after three months from receipt of the refund application, and that the applicable rate was taken as 12% per annum for the delayed period until realization. The stated effect is refund relief with consequential interest where the duty burden was shown to have been borne by the claimant and not passed on. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442554