TMI Blog2016 (11) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no need of filing refund claim in case of succeeding in a matter of dispute on Cenvat credit. In the present case, even if the amount is towards reversal of Cenvat credit but it is as good as availment of fresh Cenvat credit therefore unjust enrichment is not applicable for availment of Cenvat credit. In the present case also refund of Cenvat credit need not to be under gone the test of unjust enrichment. Appeal allowed - decided in favor of appellant-assessee. - APPEAL NO.E/1483/12 - Order No.A/93058/16/SMB - Dated:- 13-6-2016 - Mr. Ramesh Nair, Member (J) Shri. Mihir Mehta, Advocate for the Appellants Shri. Sanjay Hasija, Superintendent (A.R.) for the Respondent Order The fact of the present case is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appeal filed by the appellant against the said Tribunal order before Hon'ble Bombay High Court came to be dismissed vide order dated 23-3-2010. In view of the Tribunal order dated 2-1-2008 appellant filed refund claim of ₹ 3,52,096/- for the period 13-5-2003 to May, 2005. The Original adjudicating authority by Order-in-Original dated 25-11-2011 credited the said refund by way of credit in the appellant's RG-23 Pt. -II account. Aggrieved by the said order dated 25-11-2011 Revenue filed appeal before Commissioner(Appeals) on the ground that Original adjudicating authority erred in holding that principle of unjust enrichment is not applicable. In case of refund of utilized Cenvat credit, Commissioner(Appeals) set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that the original dispute raised by the department is that the admissibility of Cenvat credit in respect of packing material. Due to the dispute, appellant reversed the Cenvat credit. Tribunal. Accordingly, amount reversed was claimed as a refund. I find that this is not a case of refund of excise duty paid on final product whereas originally it is an amount of Cenvat credit which was reversed under protest and on succeeding, the appellant claimed refund. In my considered view, even there is no need of filing refund claim in case of succeeding in a matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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