2020 (3) TMI 832

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....rmendra Kanjani, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : The issue involved in the present case is that whether the appellant's refund claim of MOT Charges hits by mischief of unjust-enrichment as provided under Section 11B of Central Excise Act, 1944. 2. Shri Vivek Bapat, learned Counsel appearing on behalf of the appellant submits that the provisions of unjust-enrichment u....

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....for refunds of duty and interest whereas, in the present case, the refund is for MOT charges, therefore provisions of Section 11B will not apply. Consequently, the provisions of unjust-enrichment is also not applicable. In a similar case, where refund was in respect of not duty or interest but for differential penalty, this Tribunal in the case of Indicon Copier Services (supra) held that section ....