https://www.taxtmi.com/caselaws?id=193828 The Revenue's appeal against the rejection of refund claims related to Cenvat credit under the DFIA Scheme was dismissed by the Tribunal. The Tribunal held that the principle of unjust enrichment does not apply to Cenvat credit refunds as per the relevant provisions of Sec. 11B, 2(c). The decision clarified the specific application of the law in this context, emphasizing that the incidence of duty should not have been passed on to another person for the refund to be granted. en-us Wed, 19 Oct 2016 00:00:00 +0530 Mon, 21 Aug 2017 08:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193828 The Revenue's appeal against the rejection of refund claims related to Cenvat credit under the DFIA Scheme was dismissed by the Tribunal. The Tribunal held that the principle of unjust enrichment does not apply to Cenvat credit refunds as per the relevant provisions of Sec. 11B, 2(c). The decision clarified the specific application of the law in this context, emphasizing that the incidence of duty should not have been passed on to another person for the refund to be granted. Case-Laws Central Excise Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193828