https://www.taxtmi.com/caselaws?id=784631 Interest on the sanctioned refund amount kept in a bank was sought. The Tribunal held that entitlement to interest is contingent on the substantive determination under unjust enrichment, namely whether the refund is payable to the appellant or required to be credited to the Consumer Welfare Fund. Since a subsisting order directed credit of the refund to the Consumer Welfare Fund, and that order had not been set aside, the appellant had no present right to receive the principal refund and therefore no basis to claim interest. The appeal was disposed of, leaving the appellant to pursue appropriate proceedings to establish entitlement to the refund, upon which interest would follow if the refund is held payable to the appellant. en-us Wed, 19 Nov 2025 00:00:00 +0530 Fri, 09 Jan 2026 08:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784631 Interest on the sanctioned refund amount kept in a bank was sought. The Tribunal held that entitlement to interest is contingent on the substantive determination under unjust enrichment, namely whether the refund is payable to the appellant or required to be credited to the Consumer Welfare Fund. Since a subsisting order directed credit of the refund to the Consumer Welfare Fund, and that order had not been set aside, the appellant had no present right to receive the principal refund and therefore no basis to claim interest. The appeal was disposed of, leaving the appellant to pursue appropriate proceedings to establish entitlement to the refund, upon which interest would follow if the refund is held payable to the appellant. Case-Laws Central Excise Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784631