https://www.taxtmi.com/caselaws?id=35292 Refund of excess interest paid on delayed duty payment was held not to be barred by unjust enrichment because the invoices did not show recovery from customers and no debit notes were issued, so the burden was not passed on. The relevant period was 2005-2006, and the amendment extending unjust enrichment to refunds of interest was held prospective from 10-5-2008. The Revenue's objection therefore failed and the refund remained admissible. en-us Mon, 30 Mar 2009 00:00:00 +0530 Thu, 11 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35292 Refund of excess interest paid on delayed duty payment was held not to be barred by unjust enrichment because the invoices did not show recovery from customers and no debit notes were issued, so the burden was not passed on. The relevant period was 2005-2006, and the amendment extending unjust enrichment to refunds of interest was held prospective from 10-5-2008. The Revenue's objection therefore failed and the refund remained admissible. Case-Laws Central Excise Mon, 30 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35292