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The CESTAT examined the applicability of the doctrine of unjust enrichment u/s 11B of the Central Excise Act, 1944, for refund claims. It held that Rule 6(3) of the CCR Rules does not refer to excise duty or service tax, and the amount payable under this rule is not available as input tax credit to the recipient. Therefore, the doctrine of unjust enrichment is not applicable for availing CENVAT credit or refund u/s 11B(2)(c). The denial of refund for wrongly paid amounts violates Article 265 of the Constitution. The respondent proved that no tax was charged from the SEZ unit, and the refund claim amount was actually borne by them, not amounting to unjust enrichment. Erroneous payment under a mistake of law does not attract unjust enrichment provisions u/s 11B. The CESTAT upheld the order, dismissing the Revenue's appeal.
The CESTAT examined the applicability of the doctrine of unjust enrichment u/s 11B of the Central Excise Act, 1944, for refund claims. It held that Rule 6(3) of the CCR Rules does not refer to excise duty or service tax, and the amount payable under this rule is not available as input tax credit to the recipient. Therefore, the doctrine of unjust enrichment is not applicable for availing CENVAT credit or refund u/s 11B(2)(c). The denial of refund for wrongly paid amounts violates Article 265 of the Constitution. The respondent proved that no tax was charged from the SEZ unit, and the refund claim amount was actually borne by them, not amounting to unjust enrichment. Erroneous payment under a mistake of law does not attract unjust enrichment provisions u/s 11B. The CESTAT upheld the order, dismissing the Revenue's appeal.
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