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TMI Blog2008 (5) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... aw material has not claimed any refund of reversed amount, principle of unjust enrichment is not applicable – refund allowed - E/1583/2007-Mum - A/474/2008-WZB/C-II/(SMB), - Dated:- 29-5-2008 - Shri M.V. Ravindran, Member (J) Shri S.C. Dewalwar, SDR, for the Appellant. Shri M.A. Nyalkalkar, Advocate, for the Respondent. [Order] - This appeal is filed by the revenue against the Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the respondent had determined their value taking into consideration the landed cost of the inputs and therefore, the value of the finished products included the amount of Cenvat credit already availed by the respondent. This amounts to unjust enrichment as the respondent had already received the amount now claimed for refund. Thus, doctrine of unjust enrichment is applicable in this case. (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arisen on account of any scheme under the rules or any Notification issued under this act. The provisions of Sec. 11B(2)(C) will get attracted when refunds arise due to any specific provision allowing the same, such as Rule 5 of the Cenvat Credit Rules, 2004. This is a case where the party has availed credit and utilized the inputs and subsequently on his own is asking for a refund. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty paid by the supplier of the raw materials to the respondent remains the same and the reversal of the amount of Rs. 27,671/- by the respondents was due to misunderstanding of the law. To my mind there is no question of any unjust enrichment in this case. The findings of the Commissioner in Para 4.1, 5, 5.1, 5.2 and 5.3 will clearly indicate that he has relied upon the decision of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of the final product is not under dispute. No such issue has been raised in the present issue. Therefore, the appellant is clearly entitled to take back the credit of Rs. 27,671/-, which was wrongly reversed by them." I find that the above said findings are correct and are well reasoned one and needs to be upheld. 5. Accordingly, the impugned order is upheld and the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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