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Issues: Whether the bar of unjust enrichment applies to a refund claim arising from credit of duty, in view of proviso (c) to sub-section (2) of Section 11B of the Central Excise Act.
Analysis: The refund claim related to excess duty paid after reclassification of the goods and was based on duty credit. The applicable statutory provision creates an exception for cases involving credit of duty, and the Tribunal had already held that the doctrine of unjust enrichment does not apply to such refunds. Following that settled position, the appellate authority's view that the refund was not hit by unjust enrichment was found correct.
Conclusion: The bar of unjust enrichment was held to be inapplicable, and the refund order was sustained.
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