https://www.taxtmi.com/caselaws?id=48821 A duty concession under Notification No. 132/82 for excess sugar production was treated as a production incentive, not a cash refund. The benefit was to be credited in the manufacturer's Personal Ledger Account for adjustment against future duty liability, so the refund machinery under Section 11B did not apply. Because the claim sought PLA credit rather than repayment in cash, the doctrine of unjust enrichment was inapplicable. The assessee was therefore entitled to credit of the incentive amount in the PLA, and the impugned orders were set aside. en-us Thu, 29 Jun 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48821 A duty concession under Notification No. 132/82 for excess sugar production was treated as a production incentive, not a cash refund. The benefit was to be credited in the manufacturer's Personal Ledger Account for adjustment against future duty liability, so the refund machinery under Section 11B did not apply. Because the claim sought PLA credit rather than repayment in cash, the doctrine of unjust enrichment was inapplicable. The assessee was therefore entitled to credit of the incentive amount in the PLA, and the impugned orders were set aside. Case-Laws Central Excise Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48821