https://www.taxtmi.com/caselaws?id=122326 The court set aside the order rejecting the refund claim on the grounds of unjust enrichment, restoring the Order of the Asst. Commissioner. The appellant successfully argued that unjust enrichment does not apply when credit has been reversed, leading to a favorable outcome in their appeal. The court clarified that reversals in eligibility for credit on capital goods do not equate to duty payments, exempting them from the bar of unjust enrichment. The judgment was pronounced on 11-5-2007. en-us Fri, 11 May 2007 00:00:00 +0530 Wed, 10 Apr 2013 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122326 The court set aside the order rejecting the refund claim on the grounds of unjust enrichment, restoring the Order of the Asst. Commissioner. The appellant successfully argued that unjust enrichment does not apply when credit has been reversed, leading to a favorable outcome in their appeal. The court clarified that reversals in eligibility for credit on capital goods do not equate to duty payments, exempting them from the bar of unjust enrichment. The judgment was pronounced on 11-5-2007. Case-Laws Central Excise Fri, 11 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122326