https://www.taxtmi.com/caselaws?id=448483 The Tribunal set aside the impugned order and allowed the appeal, granting the refund claim with consequential relief. It determined that the principle of unjust enrichment did not apply to amounts paid under protest during investigation. The Tribunal emphasized that such payments were effectively reversals of Cenvat credit, not duties on goods, and should be treated as revenue deposits. This decision was based on legal precedents, clarifying that amounts paid during investigations for past periods are not subject to unjust enrichment, thus providing guidance for similar future cases. en-us Thu, 18 Jan 2024 00:00:00 +0530 Fri, 19 Jan 2024 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448483 The Tribunal set aside the impugned order and allowed the appeal, granting the refund claim with consequential relief. It determined that the principle of unjust enrichment did not apply to amounts paid under protest during investigation. The Tribunal emphasized that such payments were effectively reversals of Cenvat credit, not duties on goods, and should be treated as revenue deposits. This decision was based on legal precedents, clarifying that amounts paid during investigations for past periods are not subject to unjust enrichment, thus providing guidance for similar future cases. Case-Laws Central Excise Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448483