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2009 (8) TMI 540 - AT - Central ExciseRefund- The appellant has made a prayer for setting aside the impugned order passed by the learned Commissioner (Appeals) upholding Order-in-Original. Adjudicating Authority allowed refund with interest thereon following CESTAT Order dated 23-3-1999 and sanctioned the refund of Rs. 77,784/- with the direction that the said refund be adjusted against the arrear amount of Rs. 3,24,429/-. Held that- it is permissible under section 11 of Central Excise Act, 1944 since assessee cannot be allowed to be unjustly enriched.
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