https://www.taxtmi.com/caselaws?id=124253 A retrospective excise exemption restoring Notification No. 225/86-C.E. from 1-3-1986 made duty paid on inputs during the intervening period refundable as consequential relief. The article notes that the refund and set-off claim was sustainable because the retrospective exemption statute operated to revive the benefit for the relevant period. It further states that such a consequential refund is not barred by unjust enrichment, and Section 11B of the Central Excise Act, 1944 does not defeat the claim. The stated principle is that refund flowing directly from a retrospective statutory exemption is available notwithstanding unjust enrichment objections. en-us Tue, 01 Jul 2008 00:00:00 +0530 Thu, 27 Sep 2012 12:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124253 A retrospective excise exemption restoring Notification No. 225/86-C.E. from 1-3-1986 made duty paid on inputs during the intervening period refundable as consequential relief. The article notes that the refund and set-off claim was sustainable because the retrospective exemption statute operated to revive the benefit for the relevant period. It further states that such a consequential refund is not barred by unjust enrichment, and Section 11B of the Central Excise Act, 1944 does not defeat the claim. The stated principle is that refund flowing directly from a retrospective statutory exemption is available notwithstanding unjust enrichment objections. Case-Laws Central Excise Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124253