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2008 (11) TMI 229 - CESTAT, BANGALORERefund – Cenvat credit – unjust enrichment – export under rule 19 - The appellants wanted to export certain goods. They procured inputs without payment of duty under Rule 19 of the Central Excise Rules, 2002 read with Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 under CT-1. These inputs are supposed to be used in the manufacture of goods which are finally to be exported. Due to certain circumstances the export order was cancelled. Consequently, the appellants used the inputs for the manufacture of goods and these goods were cleared for home consumption on payment of duty. Further, the appellants discharge the duty liability on the inputs along with interest. - Since, the appellants had paid the duty along with interest and cleared the final product on payment of duty, they were under the belief that they were entitled for Cenvat credit. However, they filed a refund claim of the duty paid on the inputs. – held that – provision of unjust enrichment are not applicable – refund allowed.
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