https://www.taxtmi.com/caselaws?id=100377 The Tribunal rejected the Revenue's appeal, affirming the respondents' entitlement to a refund of the Credit of Duty on inputs. The Tribunal determined that the unjust enrichment principle did not apply as the respondents were hindered from utilizing the Credit for duty payment on the final product due to authorities' delays. Precedents were cited to support the exception of refund from unjust enrichment under Section 11B, leading to the dismissal of the Revenue's appeal. en-us Thu, 09 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100377 The Tribunal rejected the Revenue's appeal, affirming the respondents' entitlement to a refund of the Credit of Duty on inputs. The Tribunal determined that the unjust enrichment principle did not apply as the respondents were hindered from utilizing the Credit for duty payment on the final product due to authorities' delays. Precedents were cited to support the exception of refund from unjust enrichment under Section 11B, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100377