https://www.taxtmi.com/caselaws?id=52771 Refund claims under a special kerosene clearance and return scheme were examined against the doctrine of unjust enrichment. The procedure required monthly reconciliation and adjustment under the notification-based mechanism, and the evidence showed that differential duty adjustments were carried through book entries between the supplier and buyer. Subsequent credit notes were treated as consistent with that special procedure and not to be ignored merely because reimbursement followed the original clearance. On that factual and scheme-specific basis, the Section 11B bar was treated as inapplicable in the same manner, and crediting the refund to the Consumer Welfare Fund was considered unjustified. en-us Tue, 17 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52771 Refund claims under a special kerosene clearance and return scheme were examined against the doctrine of unjust enrichment. The procedure required monthly reconciliation and adjustment under the notification-based mechanism, and the evidence showed that differential duty adjustments were carried through book entries between the supplier and buyer. Subsequent credit notes were treated as consistent with that special procedure and not to be ignored merely because reimbursement followed the original clearance. On that factual and scheme-specific basis, the Section 11B bar was treated as inapplicable in the same manner, and crediting the refund to the Consumer Welfare Fund was considered unjustified. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52771