Consequential PLA credit and unjust enrichment verification govern relief where Modvat is unavailable for hot re-rollable products.

Where Modvat credit was unavailable for hot re-rollable products, credit in RG 23A Part II was treated as an inadequate remedy and consequential credit in PLA could be sought. The Tribunal nevertheless made that relief conditional on verification that the duty burden had not been passed on to customers. The Assistant Commissioner was directed to examine the evidence on unjust enrichment and determine whether the bar applied before PLA credit was granted.

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Issues: Whether the appellants were entitled to take the credited amount in their PLA pursuant to the earlier order allowing deemed credit, and whether such relief was subject to verification that the duty burden had not been passed on to customers.

Analysis: The Tribunal held that, since Modvat was no longer available for hot re-rollable products, credit in RG 23A Part II would not afford meaningful relief, and the appellants could seek credit in PLA as consequential relief. At the same time, the Tribunal required the Assistant Commissioner to examine evidence on whether the appellants had passed on the duty burden during the relevant period, and to determine whether the bar of unjust enrichment applied.

Conclusion: The appellants were held entitled to seek PLA credit, but only after satisfying the Assistant Commissioner that the duty burden had not been passed on, and the matter was remanded for that limited determination.

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