https://www.taxtmi.com/caselaws?id=336675 Where duty was paid twice for the same liability, once through Cenvat credit and again through PLA on the Department's direction, the Tribunal treated the later payment as an accountal adjustment rather than a fresh refund claim. It held that the assessee was entitled to restore the earlier credit and that the claim could not be rejected as time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal also held that unjust enrichment had no application on these facts. The appeal succeeded and the impugned order was set aside. en-us Wed, 27 Apr 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336675 Where duty was paid twice for the same liability, once through Cenvat credit and again through PLA on the Department's direction, the Tribunal treated the later payment as an accountal adjustment rather than a fresh refund claim. It held that the assessee was entitled to restore the earlier credit and that the claim could not be rejected as time-barred under Section 11B of the Central Excise Act, 1944. The Tribunal also held that unjust enrichment had no application on these facts. The appeal succeeded and the impugned order was set aside. Case-Laws Central Excise Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336675