2020 (3) TMI 832

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....dvocate for the Appellant Shri Dharmendra 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 submi....

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....de under Section 11B, the said section provides 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 In....