https://www.taxtmi.com/caselaws?id=54033 Entitlement to exemption under Notification No. 6/2000 was held unaffected by departmental delay in granting permission where the goods were received on duty payment and were used in manufacture of original equipment; the assessee could not be denied the benefit for Revenue's delay. The refund claim was also held not to be hit by unjust enrichment, as the assessee produced a Chartered Accountant's certificate and there was no proper basis to reject it. On those facts, refund of the duty paid was allowed with consequential relief. en-us Wed, 30 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 14:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54033 Entitlement to exemption under Notification No. 6/2000 was held unaffected by departmental delay in granting permission where the goods were received on duty payment and were used in manufacture of original equipment; the assessee could not be denied the benefit for Revenue's delay. The refund claim was also held not to be hit by unjust enrichment, as the assessee produced a Chartered Accountant's certificate and there was no proper basis to reject it. On those facts, refund of the duty paid was allowed with consequential relief. Case-Laws Central Excise Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54033