https://www.taxtmi.com/caselaws?id=341521 The Tribunal upheld that the encashed amount from the bank guarantee, representing excise duty, was subject to unjust enrichment under Section 11B. Consequently, the amount was rightfully credited to the consumer welfare fund, leading to the dismissal of the appeal. en-us Wed, 15 Mar 2017 00:00:00 +0530 Wed, 07 Feb 2018 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341521 The Tribunal upheld that the encashed amount from the bank guarantee, representing excise duty, was subject to unjust enrichment under Section 11B. Consequently, the amount was rightfully credited to the consumer welfare fund, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341521