https://www.taxtmi.com/caselaws?id=105533 Payments made before the issuance of an amnesty circular were treated as within its coverage where the scheme extended to reversals of wrong Modvat credit and related interest, so excess payment remained refundable. The Tribunal also rejected limitation and unjust enrichment objections because they had not been raised in the show cause notice or addressed in the lower orders, and no factual foundation supported them in the proceedings. The appeal was allowed with consequential relief, and the refund was not denied on those grounds. en-us Mon, 26 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105533 Payments made before the issuance of an amnesty circular were treated as within its coverage where the scheme extended to reversals of wrong Modvat credit and related interest, so excess payment remained refundable. The Tribunal also rejected limitation and unjust enrichment objections because they had not been raised in the show cause notice or addressed in the lower orders, and no factual foundation supported them in the proceedings. The appeal was allowed with consequential relief, and the refund was not denied on those grounds. Case-Laws Central Excise Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105533