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2014 (11) TMI 672 - CESTAT BANGALOREDenial of refund claim - CENVAT Credit - appellant had taken the credit of BCD wrongly at the time of receipt of the machine and reversed it when it was pointed out - Unjust enrichment - Held that:- Goods were cleared to their own unit once again the credit was reversed. The question of unjust enrichment does not arise as submitted by the learned counsel. Because the appellant s action amounted passing of burden to one self. Therefore it cannot be said that the duty liability has been passed on to someone else. Therefore the denial of refund on the ground of unjust enrichment cannot be sustained. There is also no dispute that the goods were cleared to their own unit. Surprisingly in the findings of the Commissioner (A), another ground has been taken that the appellants have cleared the goods under the scheme of area-based exemption which is also totally wrong. Appellant’s unit which cleared the capital goods was not availing in area based exemption and in fact it was the receiver who was availing the area based exemption and therefore could not have taken the credit of duty paid on the capital goods. This is another ground submitted by the learned consultant in support of the refund claim. Even though the capital goods were transferred to their own unit even that unit could not take the credit - appellant is eligible for the refund claim - Decided in favour of assessee.
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