https://www.taxtmi.com/caselaws?id=339852 The court allowed the appeal in the case involving M/s JSW Ispat Steel Ltd, setting aside the order disallowing a refund claim based on 'unjust enrichment.' The court emphasized that the restoration of CENVAT credit should not be hindered by the principle of 'unjust enrichment,' highlighting the distinction between refund claims and credit restoration. The judgment clarified that the restoration of credit is a procedural step that should be granted without obstacles, citing precedents from various courts to support this position. en-us Wed, 14 Sep 2016 00:00:00 +0530 Wed, 08 Mar 2017 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339852 The court allowed the appeal in the case involving M/s JSW Ispat Steel Ltd, setting aside the order disallowing a refund claim based on 'unjust enrichment.' The court emphasized that the restoration of CENVAT credit should not be hindered by the principle of 'unjust enrichment,' highlighting the distinction between refund claims and credit restoration. The judgment clarified that the restoration of credit is a procedural step that should be granted without obstacles, citing precedents from various courts to support this position. Case-Laws Central Excise Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339852