2008 (11) TMI 204

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..... rest under protest for the purpose of release of goods. CBEC rejected their application for waiver of payment of interest on 9-10-2001. Subsequently, the appellant found that they had paid excess amount of interest to the tune of Rs.10,22,523/- and applied for refund claim of the said amount. The Adjudicating Authority rejected the refund claim as time barred and hit by principle of unjust enrichm .....

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..... ported a consignment of capital goods for the purpose of setting up a cement plant. The appellant kept the consignment in the Central Warehousing Corporation. The appellant company was facing severe financial crisis and unable to clear the goods and to deposit the customs duty. In the meantime, their lease of the factory premises was cancelled and the matter was moved before the Hon'ble Rajasthan .....

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..... m as time barred and hit by principle of unjust enrichment. The Commissioner (Appeals) upheld the adjudication order. 3. The learned Advocate on behalf of the appellants submits that the appellants deposited the interest under protest vide letter dated 1-8-2001. He further submits that the payment was made under protest and therefore, refund claim cannot be treated is time barred. He also subm .....

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..... both the sides and on perusal of the record, it is revealed from the letter dated 1-8-2001 addressed to the Assistant Commissioner of Central Excise and Customs, Udaipur that the appellant requested for waiver of interest under Section 61 and deposited the amount of interest under protest without prejudice to the prayer of waiver of interest pending in the petition filed by them before the Board .....

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..... On a query from the Bench, the learned Advocate submits that the appellants paid the excess amount of interest by way of erroneous calculation of rate of interest. So, it is not a case of mere calculation mistake. 6. In view of that, we find that the refund was rightly rejected as time barred. So, we do not find any reason to discuss on the issue of the refund being hit by unjust enrichment. .....

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