https://www.taxtmi.com/caselaws?id=246349 The Tribunal ruled in favor of the appellant, allowing the refund of excess duty paid under the compounded levy scheme. It held that Section 11B of the Central Excise Act on unjust enrichment does not apply to refunds under this scheme. The Tribunal waived the pre-deposit requirement for hearing the appeal and stayed the recovery pending disposal, emphasizing that the duty paid before the rate reduction could not have been recovered from customers post-reduction. This decision clarifies the refund process under the compounded levy scheme and the application of unjust enrichment principles in such cases. en-us Fri, 06 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246349 The Tribunal ruled in favor of the appellant, allowing the refund of excess duty paid under the compounded levy scheme. It held that Section 11B of the Central Excise Act on unjust enrichment does not apply to refunds under this scheme. The Tribunal waived the pre-deposit requirement for hearing the appeal and stayed the recovery pending disposal, emphasizing that the duty paid before the rate reduction could not have been recovered from customers post-reduction. This decision clarifies the refund process under the compounded levy scheme and the application of unjust enrichment principles in such cases. Case-Laws Central Excise Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246349