https://www.taxtmi.com/caselaws?id=378446 The Tribunal allowed the appeal, setting aside the Commissioner(Appeals)'s decision and granting the appellant's refund claim for wrongly reversed CENVAT credit. The Tribunal emphasized the exception in Section 11B(2)(c) of the Central Excise Act, stating that unjust enrichment does not apply when crediting the refund to the applicant. Relying on legal precedents, including CCE, Kanpur v. Kanpur Plastipack Ltd., and K. G. Denim Ltd., the Tribunal held that the appellant was entitled to the refund without unjust enrichment concerns. en-us Tue, 09 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378446 The Tribunal allowed the appeal, setting aside the Commissioner(Appeals)'s decision and granting the appellant's refund claim for wrongly reversed CENVAT credit. The Tribunal emphasized the exception in Section 11B(2)(c) of the Central Excise Act, stating that unjust enrichment does not apply when crediting the refund to the applicant. Relying on legal precedents, including CCE, Kanpur v. Kanpur Plastipack Ltd., and K. G. Denim Ltd., the Tribunal held that the appellant was entitled to the refund without unjust enrichment concerns. Case-Laws Central Excise Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378446