https://www.taxtmi.com/caselaws?id=51684 Refund claims arising from credit of duty fall within the statutory exception in proviso (c) to Section 11B(2) of the Central Excise Act, so the bar of unjust enrichment does not apply. The claim here arose from excess duty paid after reclassification of goods and was based on duty credit; on that footing, the refund order was treated as correctly sustained. en-us Wed, 19 Jun 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51684 Refund claims arising from credit of duty fall within the statutory exception in proviso (c) to Section 11B(2) of the Central Excise Act, so the bar of unjust enrichment does not apply. The claim here arose from excess duty paid after reclassification of goods and was based on duty credit; on that footing, the refund order was treated as correctly sustained. Case-Laws Central Excise Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51684