https://www.taxtmi.com/caselaws?id=117400 Refund of a duty pre-deposit cannot be withheld on the ground of unjust enrichment where the evidence shows that the customers did not avail the corresponding Modvat credit under the Rule 57E certificates. The record indicated that the authorities had received reports that credit was not taken in respect of several certificates, and the remaining customers stated that they were outside the Central Excise net and had not taken credit. On that basis, the duty burden was not passed on through availed credit, so the refund of the amount deposited during the appeal was permissible with consequential relief. en-us Tue, 24 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 14:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117400 Refund of a duty pre-deposit cannot be withheld on the ground of unjust enrichment where the evidence shows that the customers did not avail the corresponding Modvat credit under the Rule 57E certificates. The record indicated that the authorities had received reports that credit was not taken in respect of several certificates, and the remaining customers stated that they were outside the Central Excise net and had not taken credit. On that basis, the duty burden was not passed on through availed credit, so the refund of the amount deposited during the appeal was permissible with consequential relief. Case-Laws Central Excise Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117400