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Refund Claim Approved Due to Clerical Error in Interest Rate; Excess Payment Treated as Deposit, Avoiding Unjust Enrichment.

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....Claim of refund of excess interest paid - The payment of excess interest was due to clerical error or due to mistake as to rate of interest applicable, the unjust enrichment is not attracted as the excess payment made is in the nature of deposit. - refund allowed - AT....