https://www.taxtmi.com/caselaws?id=126130 When inputs or capital goods on which credit has been taken are removed as such, the amount payable is limited to the credit availed under the then prevailing Cenvat/Central Excise rules, not a higher duty amount. The excess amount paid was therefore refundable in principle. However, the refund remained subject to the statutory bar of unjust enrichment, and a Chartered Accountant's certificate alone was held insufficient to establish that the duty burden had not been passed on. The refund claim was accordingly required to be re-examined on unjust enrichment before any grant of refund. en-us Wed, 01 Apr 2009 00:00:00 +0530 Thu, 27 Jul 2017 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126130 When inputs or capital goods on which credit has been taken are removed as such, the amount payable is limited to the credit availed under the then prevailing Cenvat/Central Excise rules, not a higher duty amount. The excess amount paid was therefore refundable in principle. However, the refund remained subject to the statutory bar of unjust enrichment, and a Chartered Accountant's certificate alone was held insufficient to establish that the duty burden had not been passed on. The refund claim was accordingly required to be re-examined on unjust enrichment before any grant of refund. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126130