https://www.taxtmi.com/caselaws?id=212673 Duty already paid on non-dutiable Cable Jointing Kits could be reappropriated against duty on intermediate products because the amount had been credited to the Government and no refund to the assessee was involved; Section 11B and unjust enrichment were therefore inapplicable, and the adjustment was permitted. By contrast, wrongly availed Cenvat credit on bought-out items could not be neutralised against duty paid on the final product, as one illegality could not be set off against another; the demand and penalty were sustained. en-us Fri, 01 Jul 2011 00:00:00 +0530 Fri, 20 Apr 2012 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212673 Duty already paid on non-dutiable Cable Jointing Kits could be reappropriated against duty on intermediate products because the amount had been credited to the Government and no refund to the assessee was involved; Section 11B and unjust enrichment were therefore inapplicable, and the adjustment was permitted. By contrast, wrongly availed Cenvat credit on bought-out items could not be neutralised against duty paid on the final product, as one illegality could not be set off against another; the demand and penalty were sustained. Case-Laws Central Excise Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212673