https://www.taxtmi.com/caselaws?id=253355 Refund of wrongly reversed CENVAT credit was held not to be barred by unjust enrichment where the credit-related duty burden had not been passed to an outside buyer and remained within the same assessee's own unit. The refundable claim was therefore maintainable on that ground. However, the amount attributable to interest arising from the delayed reversal of the erroneous credit was not refundable, because that liability should have been discharged when the credit was first reversed. The refund was thus admissible only after deduction of the related interest component. en-us Fri, 07 Nov 2014 00:00:00 +0530 Fri, 19 Jun 2015 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253355 Refund of wrongly reversed CENVAT credit was held not to be barred by unjust enrichment where the credit-related duty burden had not been passed to an outside buyer and remained within the same assessee's own unit. The refundable claim was therefore maintainable on that ground. However, the amount attributable to interest arising from the delayed reversal of the erroneous credit was not refundable, because that liability should have been discharged when the credit was first reversed. The refund was thus admissible only after deduction of the related interest component. Case-Laws Central Excise Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253355