Unjust enrichment under Central Excise refund law cannot be used to recover an erroneous refund under Section 11A.

Unjust enrichment under Section 11B of the Central Excise Act applies to refund claims and cannot be invoked to support recovery of an erroneous refund under Section 11A. Where refund had already been sanctioned and paid, proceedings for recovery under Section 11A were confined to that recovery mechanism, and the Revenue could not rely on the Section 11B doctrine to defeat the assessee's position. The Revenue's challenge failed, and the order in favour of the assessee was affirmed.

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Issues: Whether the concept of unjust enrichment under Section 11B of the Central Excise Act, 1944 can be invoked in proceedings for recovery of an erroneous refund under Section 11A of the Central Excise Act, 1944.

Analysis: The refund had already been sanctioned and paid, and the proceedings before the Tribunal concerned recovery of the alleged erroneous refund under Section 11A. The concept of unjust enrichment was treated as applicable only to a refund claim under Section 11B and not to a demand for recovery of duty under Section 11A.

Conclusion: Unjust enrichment under Section 11B could not be applied to the recovery proceedings under Section 11A. The Revenue's challenge therefore failed.

Final Conclusion: The appeal was rejected and the order in favour of the assessee stood affirmed.

Ratio Decidendi: The doctrine of unjust enrichment is confined to refund claims under Section 11B and cannot be used to sustain a demand for recovery of an erroneous refund under Section 11A.

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