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2015 (10) TMI 1834 - AT - Central ExciseRefund claim - Unjust enrichment - Held that:- Cenvat credit which was adjusted against the confirmed duty demand was in excess of the amount which was required to be adjusted towards payment of duty. We further find that the appellant is simply seeking restoration of credit which had been adjusted in excess. In the facts and circumstances of the case, we are of the view that restoration of Cenvat credit in the account of the appellant will only restore the position to the extent of credit which was not required to be adjusted. Thus, when viewed from the angle of continuous utilization of credit, we find that unjust enrichment is not invokable. - Decided in favour of assessee.
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