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2014 (7) TMI 188 - CESTAT AHMEDABADSuo moto availing of credit after getting a favorable decision - revenue contended that assessee should have filed a refund application - earlier cenvat credit was denied on the ground that credit is not admissible - Held that:- It is not a situation where any duty was paid on the finished goods by debiting duty from RG-23 part-II account of the appellant and refund of such duty paid was claimed by appellant where department may be anxious to apply the doctrine of unjust enrichment. In that situation taking of suo motu credit on getting a favourable order could be objected by the Revenue. In the present facts of the case that is not the situation and by getting a favourable order appellant has become entitled to Cenvat credit on which there will not be any unjust enrichment. Therefore, it is not correct on the part of the adjudicating authority or the first appellate authority to hold that appellant should have restored to refund provisions, as doctrine of unjust enrichment is not attracted in this case. - there was nothing wrong in taking of suo motu credit after getting favourable orders from CESTAT, when unjust enrichment is not applicable - Following decision of Shyam Textile Mills v. Union of India [2004 (6) TMI 590 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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