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TMI Blog2014 (7) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... present facts of the case that is not the situation and by getting a favourable order appellant has become entitled to Cenvat credit on which there will not be any unjust enrichment. Therefore, it is not correct on the part of the adjudicating authority or the first appellate authority to hold that appellant should have restored to refund provisions, as doctrine of unjust enrichment is not attracted in this case. - there was nothing wrong in taking of suo motu credit after getting favourable orders from CESTAT, when unjust enrichment is not applicable - Following decision of Shyam Textile Mills v. Union of India [2004 (6) TMI 590 - GUJARAT HIGH COURT] - Decided in favour of assessee. - E/995/2007-SM - Final Order No. A/11247/2013-WZB/AHD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the Revenue strongly argued that OIA dated 22-5-2007 has been correctly passed by the first appellate authority. 4. Heard both sides perused the case records, so far as the admissibility of Cenvat credit of duty paid on finished goods and returned to the appellant is concerned the issue has already been decided in favour of the appellants as per orders of this Bench detailed in para-2 above. As the earlier appeals of the appellant on the same issue are decided in their favour this appeal of the appellant is also required to be allowed. 5. The second issue on which demand is confirmed is that appellant should have sought refund of the admissible credit before taking Cenvat credit and should not have taken suo m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppreciate as to how the respondents can find fault with the petitioner s availing of the amount lying to their credit in the deemed credit register after having succeeded before the Commissioner (Appeals). The respondents appear to be harbouring a mis-conception that there has to be some provision under which the petitioner can take benefit of the refund only after seeking permission of the authority whose order has been set aside by the Commissioner (Appeals) . 6. In view of the above there was nothing wrong in taking of suo motu credit after getting favourable orders from CESTAT, when unjust enrichment is not applicable. Appeal filed by the appellant is accordingly allowed. (Pronounced in the Court) - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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