https://www.taxtmi.com/caselaws?id=83302 Entitlement to credit under Notification No. 201/79 was treated as having accrued while the notification remained in force, and later rescission did not defeat that accrued right where departmental action had prevented timely utilisation. The prohibition in paragraph 9(b) was read as applying to normal cases of validly availed credit, not to cases where the Department itself frustrated availment. Refund was therefore allowed under the proviso to Section 11B(2), and the unjust enrichment objection was held inapplicable on a harmonious reading of the notification and the statute. en-us Mon, 02 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83302 Entitlement to credit under Notification No. 201/79 was treated as having accrued while the notification remained in force, and later rescission did not defeat that accrued right where departmental action had prevented timely utilisation. The prohibition in paragraph 9(b) was read as applying to normal cases of validly availed credit, not to cases where the Department itself frustrated availment. Refund was therefore allowed under the proviso to Section 11B(2), and the unjust enrichment objection was held inapplicable on a harmonious reading of the notification and the statute. Case-Laws Central Excise Mon, 02 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83302