https://www.taxtmi.com/caselaws?id=124253 Retrospective excise exemption restoring the benefit of an earlier notification makes duty paid on inputs during the intervening period refundable as consequential statutory relief. The retrospective operation arises from the Central Duties of Excise (Retrospective Exemption) Act, 1986, which reinstates the notification's benefit from its specified earlier date. On the stated principle, the refund is not defeated by unjust enrichment because it flows directly from the retrospective exemption. Section 11B of the Central Excise Act, 1944 is treated as inapplicable to such consequential refund claims, supporting entitlement to set-off and refund of input duty for the relevant period. 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 Retrospective excise exemption restoring the benefit of an earlier notification makes duty paid on inputs during the intervening period refundable as consequential statutory relief. The retrospective operation arises from the Central Duties of Excise (Retrospective Exemption) Act, 1986, which reinstates the notification's benefit from its specified earlier date. On the stated principle, the refund is not defeated by unjust enrichment because it flows directly from the retrospective exemption. Section 11B of the Central Excise Act, 1944 is treated as inapplicable to such consequential refund claims, supporting entitlement to set-off and refund of input duty for the relevant period. Case-Laws Central Excise Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124253