https://www.taxtmi.com/caselaws?id=198507 Excess central excise duty paid because of an SAP system error was treated as refundable, subject to verification that the consignee had not availed Cenvat credit on the excess amount. Where the recipient has not taken such credit, the duty burden is not shown to have been passed on, so the doctrine of unjust enrichment does not bar the claim. Verification of the consignee's records was therefore consistent with law, and refund remained admissible if non-availment of credit was established. en-us Thu, 21 May 2015 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198507 Excess central excise duty paid because of an SAP system error was treated as refundable, subject to verification that the consignee had not availed Cenvat credit on the excess amount. Where the recipient has not taken such credit, the duty burden is not shown to have been passed on, so the doctrine of unjust enrichment does not bar the claim. Verification of the consignee's records was therefore consistent with law, and refund remained admissible if non-availment of credit was established. Case-Laws Central Excise Thu, 21 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198507