https://www.taxtmi.com/caselaws?id=125116 The appellant, an independent textile processor, sought a refund for unutilized deemed credit on processed fabrics exported under bond. The refund claim was initially rejected as time-barred and for unjust enrichment. The Tribunal ruled in favor of the appellant, stating that the doctrine of unjust enrichment does not apply to exports. The appellant was deemed eligible for the cash refund claimed, along with interest. The judgment clarified the application of the doctrine of unjust enrichment in refund cases involving duty paid on excisable goods used in accordance with regulations, specifically in export scenarios. en-us Mon, 10 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125116 The appellant, an independent textile processor, sought a refund for unutilized deemed credit on processed fabrics exported under bond. The refund claim was initially rejected as time-barred and for unjust enrichment. The Tribunal ruled in favor of the appellant, stating that the doctrine of unjust enrichment does not apply to exports. The appellant was deemed eligible for the cash refund claimed, along with interest. The judgment clarified the application of the doctrine of unjust enrichment in refund cases involving duty paid on excisable goods used in accordance with regulations, specifically in export scenarios. Case-Laws Central Excise Mon, 10 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125116