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2019 (4) TMI 890 - AT - Central ExciseRefund of wrongly reversed CENVAT credit - inputs consumed in provision of job worker - unjust enrichment - Section 11B of the Central Excise Act - Held that:- In the impugned order, the learned Commissioner(Appeals) has failed to consider the clause c of proviso to Section 11B(2) of the Central Excise Act, 1944 which provides an exception. As per clause c proviso to Section 11B(2) of the Act, if such refund of amount of duty paid on excisable goods used as input in accordance with rule made, or any notification made under this Act, the same has to be credited to the applicant instead of Consumer Welfare Fund - Appeal allowed - decided in favor of appellant.
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