https://www.taxtmi.com/caselaws?id=246330 The Tribunal allowed the appeal, setting aside the order sanctioning the refund claim. The appellant, a 100% EOU, paid duty from both the Cenvat account and PLA for imported inputs. Despite the department's objection, the Tribunal found no unjust enrichment as the duty was not recovered twice from customers. Therefore, the Tribunal concluded that unjust enrichment did not apply, leading to the appeal's success. en-us Fri, 09 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246330 The Tribunal allowed the appeal, setting aside the order sanctioning the refund claim. The appellant, a 100% EOU, paid duty from both the Cenvat account and PLA for imported inputs. Despite the department's objection, the Tribunal found no unjust enrichment as the duty was not recovered twice from customers. Therefore, the Tribunal concluded that unjust enrichment did not apply, leading to the appeal's success. Case-Laws Central Excise Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246330