https://www.taxtmi.com/caselaws?id=762642 Refund of an amount paid by reversal under the Cenvat/Central Excise credit scheme for sulphur cleared as a by-product was held admissible. The earlier remand was confined to examining unjust enrichment, so the later authorities could not reopen the substantive merits of the claim. Applying Section 11B of the Central Excise Act, 1944, the payment made by reversal of credit did not attract the bar of unjust enrichment, especially where the record showed reversal of the relevant credit and no effective evidence that the amount had been recovered from customers. The refund claim was therefore allowed and the objection on unjust enrichment failed. en-us Tue, 03 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762642 Refund of an amount paid by reversal under the Cenvat/Central Excise credit scheme for sulphur cleared as a by-product was held admissible. The earlier remand was confined to examining unjust enrichment, so the later authorities could not reopen the substantive merits of the claim. Applying Section 11B of the Central Excise Act, 1944, the payment made by reversal of credit did not attract the bar of unjust enrichment, especially where the record showed reversal of the relevant credit and no effective evidence that the amount had been recovered from customers. The refund claim was therefore allowed and the objection on unjust enrichment failed. Case-Laws Central Excise Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762642