https://www.taxtmi.com/caselaws?id=554 The Tribunal allowed the Revenue's appeal, setting aside the impugned order regarding the disallowance of Modvat credit on capital goods. The refund claim of Rs. 2,16,836/- was directed to be credited to the Consumer Welfare Fund under Section 11B(2) of the Central Excise Act, 1944. The decision emphasized the significance of considering the impact of credit utilization on the final product price in unjust enrichment claims, ultimately ruling in favor of the Revenue based on the analysis of credit utilization and relevant provisions. en-us Mon, 27 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=554 The Tribunal allowed the Revenue's appeal, setting aside the impugned order regarding the disallowance of Modvat credit on capital goods. The refund claim of Rs. 2,16,836/- was directed to be credited to the Consumer Welfare Fund under Section 11B(2) of the Central Excise Act, 1944. The decision emphasized the significance of considering the impact of credit utilization on the final product price in unjust enrichment claims, ultimately ruling in favor of the Revenue based on the analysis of credit utilization and relevant provisions. Case-Laws Central Excise Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=554