TMI Blog2008 (11) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... on 11B of Central Excise Act specifically provides that credit on duty paid can be given as cash refund if admissible and principle of unjust enrichment is not applicable - appeal allowed. - E/182/2008 - A/2462/2008-WZB/AHD - Dated:- 10-11-2008 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri P.M. Dave, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lized of deemed credit of Rs. 46,97,771/-, because they were not in a position to utilize the same in view of introduction of compounded levy scheme with effect from 16-12-1998. Refund claim was rejected on the ground that it was time barred and refund of deemed credit was not admissible and it had been taken subsequently. The matter finally came up before the tribunal and on 12-1-2005 [2005 (191) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities had no jurisdiction to deny the refund. The only objection raised in the show cause notice on 5-3-2007 was limitation but the refund claim has been rejected on the ground of unjust enrichment. He also submitted that doctrine of unjust enrichment is not applicable in the case of refund of credit of duty paid on excisable goods used as in accordance with the rules made, or notification issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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