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TMI Blog2017 (5) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the appellant during the provisional assessment have paid excise duty before finalisation of assessment and also paid the interest there upon. After finalisation of the assessment, the appellant filed a refund claim in respect of interest paid on the duty on the ground that the interest was not payable in respect of excise duty paid before finalisation of the assessment. The adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. As regards the time bar, he submits that the refund claim was filed within three months from the finalisation of the assessment, which is well within the time. Since the assessment was provisional, refund before finalisation was not matured. Therefore, the contention that the refund should have been filed within one year from the date of payment of interest is not correct. In support of his s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other hand, Shri N.N. Prabhudesai, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. He further submits that the adjudicating authority has not verified the aspect of unjust enrichment. Therefore, if at all the Bench is of the view that the refund is payable to the appellant, the matter deserves to be remanded to the original adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CEAT 2015 (317) ELT 192, which was affirmed by the Hon'ble Supreme Court vide order dated 14/12/2015. Therefore, the amount of interest paid by the appellant is refundable. I am not impressed by the reasoning given by the lower authorities that amount paid by the appellant, since it is not payable as interest, the same is an amount paid by the appellant and the refund under 11B is not applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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