TMI Blog2012 (8) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of unjust enrichment would apply. When Section 11B providing for grant of refund of excise duty specifically provides that in certain specified situations, the provisions of unjust enrichment shall not apply, the law has to be interpreted and enforced accordingly - Following decision of Asst. Comm. v. Indo Nippon [2002 (8) TMI 834 - SUPREME COURT OF INDIA] - Decided in favour of assessee. - E/1170/2012 - Final Order No. A/249/2012-WZB/C-IV(SMB) - Dated:- 23-8-2012 - Shri P.R. Chandrasekharan, J. None, for the Appellant. Shri V.R. Kulkarni, Dy. Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed against Order-in- Appeal No. BC/28/M-III/2011-12, dated 30-4-2012 passed by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of clause (c) of the proviso to sub-section (2) of Section 11B of the Central Excise Act, the provisions of unjust enrichment will not apply if the refund relates to credit of duty paid on excisable goods used as inputs for manufacture of deposit goods in accordance with rules made or any Notification issued under the Act. In the instant case, the goods have been exported and the appellant had the balance of credit lying in his account in respect of the duty paid on inputs used in the manufacture of export goods, and that is the reason why the appellant preferred a claim under Rule 5 of the CENVAT Credit Rules, 2004. The appellant has also relied upon the judgment of the Hon ble High Court of Gujarat in the case of Indo-Nippon Chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of unjust enrichment will not apply in respect of CENVAT credit taken on inputs used in export goods and the said decision was upheld by the Hon ble Apex Court in Asst. Comm. v. Indo Nippon - 2005 (186) E.L.T. A117 (S.C.). Again this Tribunal in the case of Opel Alloys (supra), following the Apex Court judgment, held that in view of clause (c) of first proviso to Section 11B(2) of Central Excise Act, 1944, principles of unjust enrichment shall not apply, in the case of CENVAT credit taken on inputs used in the manufacture of export goods. The ratio of these decisions applies squarely to the facts of this present case. 6. Accordingly, I set aside the impugned order and allow the appeal with consequential relief. The stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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