TOYOTA KIRLOSKAR AUTO PART PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is filed against Order -in -Appeal No. 7/2009 dt. 25/2/2009.

(2.) HEARD both sides and perused records.

(3.) IT is the submission of the ld. counsel that the provisions of Section 7(4) will not be applicable as Section 7(4) talks about the amount which is payable to the Central Government while in this case they have already paid the amount payable to the Government prior to the provisional assessment. It is also his submission that the adjudicating authority in his Order -in -Original has clearly held that appellant had paid excess duty to the tune of Rs. 1.77 crores but is not eligible for the refund on the ground of unjust enrichment. He would draw my attention to the provisions of Rule 7(5) of the Central Excise Rules, 2002 and submit that once an assessee is entitled for the refund of the duty, they are also entitled for the interest under the Rule 7(5). It is his submission that the interest eligible to them under Rule 7(5) and interest payable under Rule 7(4) to the Revenue if ascertained together no interest is payable by the assessee.