https://www.taxtmi.com/caselaws?id=4507 Cash refund of the PLA balance was treated as permissible where accumulated credit had remained unutilised because departmental action prevented its use, and duty was later paid from the PLA when the goods again became dutiable. The amount credited back to the PLA pursuant to the High Court's order was regarded as the cash equivalent of duty actually paid, not as a refund of money credit under the old scheme, so the refund claim was maintainable. The doctrine of unjust enrichment was held not to bar the refund, and the claim was allowed in favour of the assessee. en-us Tue, 15 Jan 2008 00:00:00 +0530 Fri, 11 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4507 Cash refund of the PLA balance was treated as permissible where accumulated credit had remained unutilised because departmental action prevented its use, and duty was later paid from the PLA when the goods again became dutiable. The amount credited back to the PLA pursuant to the High Court's order was regarded as the cash equivalent of duty actually paid, not as a refund of money credit under the old scheme, so the refund claim was maintainable. The doctrine of unjust enrichment was held not to bar the refund, and the claim was allowed in favour of the assessee. Case-Laws Central Excise Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4507