2015 (10) TMI 1834

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..... ri V.P. Batra, AR, for the Respondent. ORDER This appeal is directed against the Order of the Commissioner (Appeals), who allowed refund claim of the appellant but ordered amount to be credited to the Consumer Welfare Fund under Section 11B(2) of Central Excise Act, 1944. 2. The facts of the case are summarized briefly in the order of the Commissioner (Appeals) as below : "I observe that .....

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..... Central Excise, Ludhiana vide the above referred Order-in- Original. The noticee is free to avail the credit of duty amounting to Rs. 11,01,343/-. I therefore, do not interfere with the orders passed by the Commissioner and allow the noticee an amount of Rs. 11,01,343/- through Cenvat credit." 3. In their appeal, the appellants relied on the various judgments such as Gujarat State Fertilize .....

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..... on of credit which had been adjusted in excess. In the facts and circumstances of the case, we are of the view that restoration of Cenvat credit in the account of the appellant will only restore the position to the extent of credit which was not required to be adjusted. Thus, when viewed from the angle of continuous utilization of credit, we find that unjust enrichment is not invokable. We hold th .....

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