2018 (2) TMI 1007

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.... This appeal has been filed by M/s. Bhima SSK Ltd. against denial of refund of cenvat credit reversed in respect of bagasse cleared by them. 2. Learned counsel for the appellant argued that they had reversed 6% in terms of Rule 6(3) of the Cenvat Credit Rules in respect of bagasse cleared by them. They had also challenged the liability to reverse under Rule 6(3) and the Tribunal had decided in ....

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....he Commissioner (Appeals), they would produce necessary evidence to substantiate their claim on account of unjust enrichment. 3. Learned AR relies on the impugned order. 4. I have gone through the rival submissions. I find that the refund claim has been rejected on account of unjust enrichment. The appellant has submitted the evidence in support of their claim before Tribunal. However, the s....