https://www.taxtmi.com/caselaws?id=334463 The High Court upheld the Tribunal's decision, ruling in favor of the Assessee and against the Revenue. The judgment clarified the correct application of provisions under Section 11B of the Central Excise Act, 1944, in cases involving the refund of duty paid on captively consumed goods, emphasizing that the denial of refunds on the grounds of unjust enrichment was unwarranted when previously decided in favor of the Assessee. en-us Tue, 27 Sep 2016 00:00:00 +0530 Fri, 17 Feb 2017 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334463 The High Court upheld the Tribunal's decision, ruling in favor of the Assessee and against the Revenue. The judgment clarified the correct application of provisions under Section 11B of the Central Excise Act, 1944, in cases involving the refund of duty paid on captively consumed goods, emphasizing that the denial of refunds on the grounds of unjust enrichment was unwarranted when previously decided in favor of the Assessee. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334463