2009 (4) TMI 644

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..... nd that if interest is collected even when it is not to be recovered it is required to be refunded - refund of interest is admissible to the appellants - matter remanded to the adjudicating authority for deciding as to whether the claim is hit by unjust enrichment. - E/235/2006 - 487/2009 - Dated:- 17-4-2009 - Ms. Jyoti Balasundaram, J. REPRESENTED BY : Shri R. Janardhanan Pillai, Consultan .....

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..... le to pay interest and, therefore, whatever was paid by them was rightly paid. 2. I note that the only ground in the show-cause notice for rejection was that the claim for refund of interest was not governed by the provisions of Section 11B of the Central Excise Act and the adjudicating authority also rejects the claim of interest on this ground. It is not open to the lower appellate authority t .....

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..... of unjust enrichment. Following ratio of the above, by holding that refund of interest is admissible to the appellants, I remand the case to the adjudicating authority for deciding as to whether the claim is hit by unjust enrichment. Fresh orders to be issued after extending reasonable opportunity of hearing to the appellants. The appeal is allowed by way of remand. (Dictated and pronounced in o .....

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