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2017 (12) TMI 1017 - AT - Central ExciseRefund of unutilized CENVAT credit - DTA unit which was subsequently converted to 100% EOU - Board Circular No.77/99-Cus dated 18.11.1999 - Held that: - refund claim is against the export of the goods therefore unjust enrichment is not applicable - reliance placed in the case of SAI CREATION Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2012 (8) TMI 842 - CESTAT MUMBAI], where it was held that When Section 11B providing for grant of refund of excise duty specifically provides that in certain specified situations, the provisions of unjust enrichment shall not apply, the law has to be interpreted and enforced accordingly - the appellant is entitled for the refund subject to verification of the documents by the sanctioning authority - appeal allowed by way of remand.
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