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2012 (11) TMI 521 - AT - Central ExciseCenvat Credit - Questioned amount is regarding availment of Cenvat credit of Rs. 74,918/- in respect of inputs purchased by the appellant in the month of June, 1999 and for confirmation of demand of duty of Rs. 45,388/- and 16,153/-, which was paid by utilising the said unavailable Modvat credit, such credit was availed by the appellant, under intimation to the Revenue. Held that:- Provisions of unjust enrichment or limitation do not apply to such refund of pre-deposit. As such there could be no objection by the Revenue for the refund of such pre-deposited amount - set aside the impugned order and appeal allowed with consequential relief to the appellant - in favour of appellant.
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