https://www.taxtmi.com/caselaws?id=266559 The Tribunal allowed the restoration of the Cenvat credit in favor of the appellant, emphasizing that it would rectify the excess adjustment and not result in unjust enrichment. The appellant was entitled to the specific Cenvat credit amount sought for refund, as it exceeded the required duty payment adjustment. The judgment highlighted the unique circumstances where the credit was not necessary for duty payment, leading to the appellant's entitlement for credit restoration. en-us Mon, 19 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 11:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266559 The Tribunal allowed the restoration of the Cenvat credit in favor of the appellant, emphasizing that it would rectify the excess adjustment and not result in unjust enrichment. The appellant was entitled to the specific Cenvat credit amount sought for refund, as it exceeded the required duty payment adjustment. The judgment highlighted the unique circumstances where the credit was not necessary for duty payment, leading to the appellant's entitlement for credit restoration. Case-Laws Central Excise Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266559