https://www.taxtmi.com/caselaws?id=446357 Duty actually paid on disputed clearances could be adjusted against the proposed CENVAT credit reversal under Rule 6, because the payment was not disputed at the relevant time and the credit availed during the period was lower than that duty payment; the penalty was also unsustainable in the absence of intent to evade or wrongly avail credit. Refund amounts paid under protest during investigation were treated as deposits, so the unjust enrichment bar did not apply and remand on that question was unwarranted. en-us Thu, 30 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446357 Duty actually paid on disputed clearances could be adjusted against the proposed CENVAT credit reversal under Rule 6, because the payment was not disputed at the relevant time and the credit availed during the period was lower than that duty payment; the penalty was also unsustainable in the absence of intent to evade or wrongly avail credit. Refund amounts paid under protest during investigation were treated as deposits, so the unjust enrichment bar did not apply and remand on that question was unwarranted. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446357