Refund of Excess Interest on Late Duty Payment Not Considered Unjust Enrichment Under Central Excise Rules.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of excess interest - when the interest was for late payment of duty, there would not be any question of unjust enactment .... - AT....