2015 (10) TMI 1194

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....eetesh Nagori, Authorised Representative Per: P.K. Das The appellant filed this appeal against the rejection of claim of interest of Rs. 10,16,738.00. The original authority rejected the claim of interest of Rs. 8,40,358.00 as time barred and the balance amount of Rs. 1,76,380.00 was rejected on the ground of unjust enrichment. By the impugned order, the Commissioner (Appeals) held that the ....

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....4 are not applicable to the refund claim of interest, subject to the satisfaction that the amount as claimed to be refunded, has not been passed on to the buyer/consumer." 3. On perusal of the above finding of the Commissioner (Appeals), it is clear that the Section 11 B of the said Act is not applicable in respect of claim of interest. Revenue has not filed appeal against such finding. On a qu....

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....f unjust enrichment in respect of claim of interest was introduced in Section 11 B of the said Act w.e.f. 10.05.2008. The Tribunal in the case of T & D Galiakot Pvt. Ltd. (supra) held that the unjust enrichment on refund of interest would not be applicable before 10.05.2008, introduced to Section 11 B of the said Act. The relevant portion of the said decision order is reproduced below:- "Apart ....