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of <h1>Ministry of Finance Clarifies Refund Rules u/s 11B; South Zonal Bench's Decision on Unjust Enrichment Prevails.</h1> The Central Excise Circular No. 317/33/97-CX, issued by the Ministry of Finance, addresses conflicting decisions on the issue of unjust enrichment under Section 11B of the Central Excise Act. The South Zonal Bench of CEGAT, consisting of two members, ruled that refunds are not admissible if credit notes are issued post-clearance, as opposed to the Eastern Zonal Bench's single-member decision allowing refunds in such cases. The South Zonal Bench's decision prevails due to its two-member composition. The Board instructs that this decision be referenced in similar cases, and a Reference Application is suggested against the Eastern Bench's decision.
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