https://www.taxtmi.com/caselaws?id=341969 The Tribunal allowed the appeal against the rejection of the refund claim, emphasizing that the pre-deposit made during investigation was not subject to unjust enrichment. The Tribunal held that the amount availed as credit on the water treatment plant was eligible, as there was no evidence of passing on the duty to others. The appellant's intention to reduce burden in case of an adverse litigation outcome was considered, and the order rejecting the refund was overturned. en-us Tue, 14 Mar 2017 00:00:00 +0530 Wed, 07 Feb 2018 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341969 The Tribunal allowed the appeal against the rejection of the refund claim, emphasizing that the pre-deposit made during investigation was not subject to unjust enrichment. The Tribunal held that the amount availed as credit on the water treatment plant was eligible, as there was no evidence of passing on the duty to others. The appellant's intention to reduce burden in case of an adverse litigation outcome was considered, and the order rejecting the refund was overturned. Case-Laws Central Excise Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341969