2009 (3) TMI 182

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.... [Order]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard the learned JDR Shri R.S. Srova. Respondents have filed a written submission. A very short dispute is involved in the present appeal. The respondents are engaged in manufacture of M.S. barrels. The appellants have paid the duty liability for the months August 2005 to Mar....

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....gh the facts of the case, Appeal Memorandum and various case laws cited by the appellants. The issue here relates to refund of excess interest paid on delayed payment of duty. The refund has been sanctioned by the adjudicating authority and transferred to the Consumer Welfare Fund on the ground that the appellant failed to prove unjust enrichment. The adjudicating authority has found that the amou....

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.... to their customers. I also note that this payment of interest was made for delayed payment of duty on the part of the appellants i.e. for their mistake for which the customers could not be said to be liable. So there could be no reason for transfer of such burden of interest amount to their customers. I also find force in appellant's arguments that the amount could not be shown as receivables in ....

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....ssion of the appellant, I also note that during the relevant period 2005-2006, the provisions of Section 11B relating to the unjust enrichment were only in respect of refund of the duty. The same was not applicable to refund any interest amount. The said provisions stand amended w.e.f. 10-5-2008, introducing the concept of unjust enrichment even in respect of refund of interest amount. The said am....