https://www.taxtmi.com/caselaws?id=342235 The Tribunal set aside the Commissioner's decision, allowing the appeal regarding the admissibility of Cenvat Credit on Bolting cloth and Screens as capital goods. The appellants were required to prove no unjust enrichment for the refund claim under Section 11B of the Central Excise Act, 1944, with the Tribunal ruling that the limitation period does not apply when duty is paid under protest. The appellants succeeded in their appeal, subject to meeting the unjust enrichment requirement as per the Tribunal's judgment. en-us Tue, 04 Oct 2016 00:00:00 +0530 Sat, 29 Apr 2017 10:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342235 The Tribunal set aside the Commissioner's decision, allowing the appeal regarding the admissibility of Cenvat Credit on Bolting cloth and Screens as capital goods. The appellants were required to prove no unjust enrichment for the refund claim under Section 11B of the Central Excise Act, 1944, with the Tribunal ruling that the limitation period does not apply when duty is paid under protest. The appellants succeeded in their appeal, subject to meeting the unjust enrichment requirement as per the Tribunal's judgment. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342235