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2019 (7) TMI 1478 - CESTAT MUMBAIRefund of CENVAT Credit - unjust enrichment - case of appellant is that appellant reversed CENVAT credit of the above amount in September 1995 on protest at the instance of Excise Authorities and subsequently filed refund claim which went up to the CESTAT stage - HELD THAT:- It is a strange case where a refund claim of the appellant made in 1995 could not be settled till date under one pretext or the other. The entire case record does not bring out a case of unjust enrichment as refund was claimed against reversal of CENVAT credit which was ultimately held to be admissible by the CESTAT itself and that remained unchallenged so far. It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment could come into play when the said amount has been shown as receivable under the head “Loan & Advances” receivable from the respondent-department for a continuous period of 10 financial year and when the said amount is adjusted against ‘Profit & Loss Account’ under the heading “Administrative, Selling and General Expenses”. In the instant case appellant had justified absorbing of the said cost in its administrative expenses overhead and therefore, it can be safely concluded that incidence of duty has not been passed on by the appellant to any other person. Hence the order. Appeal allowed - refund allowed - decided in favor of appellant.
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