2008 (4) TMI 58

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....ounting to Rs. 29,614/-. The refund claim was occasioned by payment, under protest, of interest under Section 11AB of the Central Excise Act on differential duty paid under supplementary invoices issued long after clearance of the goods on payment of duty under original invoices. The lower appellate authority has held that demand of interest on differential duty discharged on supplementary invoice....

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....iation statement to show that they have not recovered interest on differential duty from their customers. Apparently, the appellants have not ruled out the applicability of the doctrine of unjust enrichment to a claim for refund of interest, a situation gladdening the Revenue. However, learned JDR has not been able to show as to how the doctrine can be applied to such a claim, particularly in the ....