https://www.taxtmi.com/caselaws?id=246724 Refund of reversed Modvat credit cannot be denied on unjust enrichment where the credit was reversed only due to a departmental objection and the assessee ultimately established eligibility to the credit; in that setting, the reversal is not treated as ordinary duty payment requiring proof of incidence pass-through. A refund claim also cannot be rejected on a ground such as alleged depreciation that was never raised in the show-cause notice or original objection. Where the notice itself admits reversal of credit, the department cannot later insist on separate documentary proof of that reversal as a refund condition. The operative principle is that refund denial must rest on pleaded and substantiated grounds, and consequential relief follows when those grounds fail. en-us Fri, 28 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246724 Refund of reversed Modvat credit cannot be denied on unjust enrichment where the credit was reversed only due to a departmental objection and the assessee ultimately established eligibility to the credit; in that setting, the reversal is not treated as ordinary duty payment requiring proof of incidence pass-through. A refund claim also cannot be rejected on a ground such as alleged depreciation that was never raised in the show-cause notice or original objection. Where the notice itself admits reversal of credit, the department cannot later insist on separate documentary proof of that reversal as a refund condition. The operative principle is that refund denial must rest on pleaded and substantiated grounds, and consequential relief follows when those grounds fail. Case-Laws Central Excise Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246724