https://www.taxtmi.com/caselaws?id=122682 The Tribunal allowed the appellant's appeal regarding Modvat credit disallowance, finding that debiting and re-crediting the amount through PLA made filing a refund claim unnecessary. The appellant was entitled to credit the amount in their account after the final order, and the principle of unjust enrichment did not apply as there was no evidence of the appellant recovering the amount from any person. The impugned order was set aside, and the appeal was granted with consequential relief. en-us Mon, 23 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 15:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122682 The Tribunal allowed the appellant's appeal regarding Modvat credit disallowance, finding that debiting and re-crediting the amount through PLA made filing a refund claim unnecessary. The appellant was entitled to credit the amount in their account after the final order, and the principle of unjust enrichment did not apply as there was no evidence of the appellant recovering the amount from any person. The impugned order was set aside, and the appeal was granted with consequential relief. Case-Laws Central Excise Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122682