2014 (11) TMI 23

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..... appeal against the impugned order wherein it has been held that for refund of interest, the appellant is required to pass the bar of unjust enrichment. 2. Brief facts of the case are that the appellant has imported S.S. Tubes vide 'Into Bond Bill of Entry' for warehousing. As the appellants were not having licence for import of the goods duty-free, they kept the goods in the bonded warehouse. .....

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..... ther submits that in the CBEC Circular No. 475/39/90-Cus VII dated 08.08.1990 it has been held that if interest is paid under Section 61 (2) of the Customs Act, 1962, provisions of Section 27 will not apply for refund of interest. He also relied on the decision in the case of CC v. Amtrex Hitachi App. Ld. - 2008 (224) ELT 292 (Tri. Mum) in support of his contentions. 5. Learned A.R. appearing for .....

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