2020 (3) TMI 832

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..... harges, therefore provisions of Section 11B will not apply. Consequently, the provisions of unjust-enrichment is also not applicable. In a similar case, where refund was in respect of not duty or interest but for differential penalty, this Tribunal in the case of M/S INDICON COPIER SERVICES VERSUS COMMISSIONER OF CUSTOMS (EXPORTS) , CHENNAI [ 2016 (3) TMI 606 - CESTAT CHENNAI] held that sectio .....

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..... g on behalf of the appellant submits that the provisions of unjust-enrichment under Section 11B is applicable only in respect of refund of duty and interest whereas, in the present case, the refund is of MOT charges. Therefore, the provisions of unjust-enrichment is not applicable. He placed reliance on the judgment of this Tribunal in the case of Indicon Copier Services vs. Commissioner of Custo .....

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..... enalty, this Tribunal in the case of Indicon Copier Services (supra) held that section for providing refund deals with only duty and interest element, therefore, it was held that unjust-enrichment is not applicable. The ratio of this judgment is applicable in the present case. 5. As regards the judgment of Hon ble Supreme Court in the case of Mafatlal Industries Limited (supra), relied upo .....

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