No Unjust Enrichment if tax charged initially is reversed subsequently

Chowgule Brothers Private Limited Vs C.C.E. Kutch (Gandhidham) (CESTAT Ahmedabad) CESTAT held unjust-enrichment does not exist in the case where the assessee initially charged duty / service tax and subsequently issued the credit note for the same. FULL TEXT OF THE CESTAT AHMEDABAD ORDER The issue involved is that whether the refund of the appellant is hit by mischief of unjust-enrichment as per Section 11 B (1) of Central Excise Act, 1944. 2. Shri. Jigar Shah, learned Counsel appearing on behalf of the appellant submits that the sole basis of crediting the refund in Consumer Welfare Fund giv...