https://www.taxtmi.com/highlights?id=48295 Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment could come into play - amount has been shown as receivable as “Loan & Advances” from the department - it can be safely concluded that incidence of duty has not been passed on by the appellant to any other person - refund allowable en-us Wed, 31 Jul 2019 04:33:40 +0530 Wed, 31 Jul 2019 04:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48295 Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment could come into play - amount has been shown as receivable as “Loan & Advances” from the department - it can be safely concluded that incidence of duty has not been passed on by the appellant to any other person - refund allowable Highlights Central Excise Wed, 31 Jul 2019 04:33:40 +0530 https://www.taxtmi.com/highlights?id=48295