https://www.taxtmi.com/caselaws?id=754174 CESTAT Kolkata allowed the appellant's refund claim under Section 11B of the Central Excise Act, 1944. The appellant paid 7% duty at clearance while goods suffered 21% total duty rate when only 14% was payable, resulting in excess duty payment. The tribunal held the appellant passed the unjust enrichment bar since duty was charged at 7% instead of required 14% rate. Following precedent in Bansal Biscuits case, the tribunal ruled that duty paid through CENVAT Credit which was not payable is refundable without Section 11B time limitations. The impugned order was set aside and appeal allowed. en-us Thu, 13 Jun 2024 00:00:00 +0530 Wed, 19 Jun 2024 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754174 CESTAT Kolkata allowed the appellant's refund claim under Section 11B of the Central Excise Act, 1944. The appellant paid 7% duty at clearance while goods suffered 21% total duty rate when only 14% was payable, resulting in excess duty payment. The tribunal held the appellant passed the unjust enrichment bar since duty was charged at 7% instead of required 14% rate. Following precedent in Bansal Biscuits case, the tribunal ruled that duty paid through CENVAT Credit which was not payable is refundable without Section 11B time limitations. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754174