https://www.taxtmi.com/caselaws?id=86750 Duty adjusted through Modvat credit is treated as a book adjustment against input credit, not as cash payment, so it is not refundable as duty paid under Section 11B. The claim for refund of the Modvat-adjusted component was therefore rejected. Where duty was paid in cash through the Personal Ledger Account and the incidence may have been passed on, refund entitlement had to be examined under the principle of unjust enrichment. That cash-paid component was left to the original authority for reconsideration and recalculation in accordance with the remand directions. en-us Wed, 26 Feb 1997 00:00:00 +0530 Sat, 27 Aug 2011 11:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86750 Duty adjusted through Modvat credit is treated as a book adjustment against input credit, not as cash payment, so it is not refundable as duty paid under Section 11B. The claim for refund of the Modvat-adjusted component was therefore rejected. Where duty was paid in cash through the Personal Ledger Account and the incidence may have been passed on, refund entitlement had to be examined under the principle of unjust enrichment. That cash-paid component was left to the original authority for reconsideration and recalculation in accordance with the remand directions. Case-Laws Central Excise Wed, 26 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86750