TMI Blog2016 (10) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal dismissed - decided against Revenue. - E/611/2010 - Final Order No. A/11203/2016-WZB/AHD - Dated:- 19-10-2016 - Dr. D.M. Misra, Member (J) Shri G.P. Thomas, Authorised Representative, for the Appellant. None, for the Respondent. ORDER None present for the respondent. Heard ld. AR for the Revenue. 2. Revenue filed this appeal against OIA-AKP/243/DAMAN/ VALSAD/2009-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the grounds of the appeal submitted that the ld. Commissioner (Appeals) had erred in allowing the appeal on the ground of unjust enrichment. 6. I find that the only ground on which the Revenue has filed appeal is that refund of Cenvat credit cannot be allowed to the respondent unless the hurdle of unjust enrichment is crossed i.e., the incidence of duty has not been passed on to any other per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to - (a) *** *** *** *** (b) *** *** *** *** (c) paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; 7. A plain reading of this Clause (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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