2009 (8) TMI 540

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..... nd 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. - E/600/2007 - 1048/2009 - Dated:- 11-8-2009 - Shri D.N. Panda, Member (J) None, for the Appellant. None, for the Respo .....

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..... e directed in terms of the para 8 of the Order. None being present for either side, careful examination of the material facts has been made. 3. There is nothing to compromise with the law for the reason that when any amount is recoverable, Section 11 operates for adjustment. A litigant is not allowed to be unjustly enriched, when any amount is realizable from him. If any amount is due to an asse .....

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