https://www.taxtmi.com/caselaws?id=116825 Refund arising from reversal of proforma input duty credit under Rule 56A was treated as a credit adjustment claim, not as a cash duty refund simpliciter. Because the refund amount exactly matched the reversed credit and the claim followed the legal position that simultaneous availment of Rule 56A and Rule 57A credit for different final products was permissible, the claim was linked to input duty credit rather than to an excess duty payment. On that basis, the bar of unjust enrichment under Section 11B(2) did not apply, and the Revenue's objection was correctly rejected. en-us Mon, 07 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 10:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116825 Refund arising from reversal of proforma input duty credit under Rule 56A was treated as a credit adjustment claim, not as a cash duty refund simpliciter. Because the refund amount exactly matched the reversed credit and the claim followed the legal position that simultaneous availment of Rule 56A and Rule 57A credit for different final products was permissible, the claim was linked to input duty credit rather than to an excess duty payment. On that basis, the bar of unjust enrichment under Section 11B(2) did not apply, and the Revenue's objection was correctly rejected. Case-Laws Central Excise Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116825