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2017 (1) TMI 159 - AT - Central ExciseReversal of Cenvat credit under protest - Rule 6 (3) of CER 2004 - No separate book of account maintained for exempted goods - Unjust enrichment - Held that: - The law contained in proviso (c) to Section 11 B (2) of Central Excise Act, 1944, is noteworthy. The proviso to Sub-Section 2 of Section 11B states that if the refund is sought of credit of duty paid on excisable goods used as inputs in accordance with rules made, or any notification issued under the Act, the refund instead of being credited to the Consumer Welfare Fund is to be paid to the appellant - Appeal dismissed - decided in favor of the assessee.
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