Court Rules on Refund Denial: Goods Cleared, Unjust Enrichment Irrelevant, Refund Entitled as Cenvat Credit Re-credit.

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....Denial of consequential refund - entire demand arose out of differential duty worked out in each invoice. The goods were already cleared - question of unjust enrichment does not arise. - appellants are eligible for refund amount debited in RG.23C-Part-II as re-credit of cenvat credit - AT....