2009 (1) TMI 720

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..... equired to be refunded, but on the ground that claim for refund of interest does not lie under the Central Excise Act and the Rule and the claim can be in the Civil Court - appeal dismissed.
Ms. Jyoti Balasundaram, Rakesh Kumar, JJ. REPRESENTED BY : Shri Vinod Agarwal, Advocate, for the Appellant. Shri Amit Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - .....

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..... ted in 2005 (181) E.L.T. 328 (S.C.) that the doctrine of unjust enrichment is that no person can be allowed to enrich himself inequitably at the expense of another and since the duty amount was collected but without authority of law and subsequently refunded interest should also be refunded under the provisions of the Central Excise Act and the Rules. However, we do not find this argument to be te .....

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