https://www.taxtmi.com/caselaws?id=120385 Capital goods credit taken under Rule 57Q and later debited after show cause proceedings could be re-credited where the appellate order had already modified the original denial and accepted eligibility to the extent of the amount debited. The earlier debit was treated as uncalled for, so restoration by re-credit was permissible without awaiting further sanction because the appellate order had not been stayed or set aside. The objection based on unjust enrichment, and the argument that refund formalities were incomplete, was rejected on the facts stated. en-us Tue, 24 May 2005 00:00:00 +0530 Thu, 19 Jul 2012 10:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120385 Capital goods credit taken under Rule 57Q and later debited after show cause proceedings could be re-credited where the appellate order had already modified the original denial and accepted eligibility to the extent of the amount debited. The earlier debit was treated as uncalled for, so restoration by re-credit was permissible without awaiting further sanction because the appellate order had not been stayed or set aside. The objection based on unjust enrichment, and the argument that refund formalities were incomplete, was rejected on the facts stated. Case-Laws Central Excise Tue, 24 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120385