https://www.taxtmi.com/caselaws?id=249364 Refund of excise duty under Notification No. 67/95-CE required that CENVAT credit on inputs used for captively consumed intermediate goods not be availed at the relevant time; a reversal made only after clearance and after filing the refund claim did not cure the defect, and the exemption and consequential refund were therefore unsustainable. The claim was also barred by unjust enrichment because the assessee did not prove that the duty incidence had not been passed on: sale below cost and an accountant's certificate were not conclusive, and the refund amount being treated in the profit and loss account supported the statutory bar. en-us Thu, 20 Mar 2014 00:00:00 +0530 Mon, 08 Jun 2015 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249364 Refund of excise duty under Notification No. 67/95-CE required that CENVAT credit on inputs used for captively consumed intermediate goods not be availed at the relevant time; a reversal made only after clearance and after filing the refund claim did not cure the defect, and the exemption and consequential refund were therefore unsustainable. The claim was also barred by unjust enrichment because the assessee did not prove that the duty incidence had not been passed on: sale below cost and an accountant's certificate were not conclusive, and the refund amount being treated in the profit and loss account supported the statutory bar. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249364