9911796707
TMI Blog2017 (12) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... nst order passed by the Commissioner (Appeals) whereby the Ld. Commissioner (Appeals) upheld the rejection of refund of Cenvat Credit claim on the ground that the appellant is not entitled for the refund in respect of DTA unit which was subsequently converted to 100% EOU following the Board Circular No.77/99-Cus dated 18.11.1999. Being aggrieved by the orders of the Commissioner (Appeals) appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai-III - 2013 (294) E.L.T. 637 (Tri.-Mumbai) (iii) Balkrishna Textiles P. Ltd. Vs. Commissioner of C. Ex., Ahmedabad-I (iv) Unimax Granites Pvt. Ltd. Vs. Commissioner of Central Excise, Jaipur-I - 2014 (314) E.L.T. 320 (Tri.-Del.) (v) Commissioner of C. Ex., Jaipur-I Vs. Unimax Granites (P) Ltd. - 2011 (267) ELT 545 (Tri.-Del.) (vi) Johnson & Johnson Ltd. Vs. Commissioner of C.Ex., Aurangabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the Order No.A/1022/13/WZB/EB/C-II dt. 20.11.2013 in the appellants own case wherein the Tribunal passed the following order: "The appellant is in appeal against the impugned order wherein denial of CENVAT credit on inputs and capital goods has been confirmed against them on conversion of DTA to 100% EOU. 2. Heard both sides. 3. Considering the fact that the issue came up before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above order of this Tribunal it can be observed that the identical issue has been decided in the appellant's own case therefore the issue is no longer res integra. Though the original authority also raised the issue of unjust enrichment. I am of the view that this refund claim is against the export of the goods therefore unjust enrichment is not applicable. In the case of refund against the export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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