Refund of excise duty paid under protest allowed where brass articles were covered by exemption and unjust enrichment was not established.

Refund of excise duty paid under protest was held admissible where the final products were brass articles covered by the exemption notifications relied upon by the assessee. The Tribunal applied the earlier binding view that brass and copper are distinct items, so Notification No. 67/1995 did not defeat refund entitlement on the facts. The doctrine of unjust enrichment was not invoked successfully because the record contained no basis for it, and the invoices were stamped to show that the duty was not recovered from buyers. Refund was therefore allowed in favour of the assessee.

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Issues: Whether the refund of excise duty paid under protest was admissible, including the applicability of the exemption notifications and the doctrine of unjust enrichment.

Analysis: The duty had been paid under protest. The dispute turned on whether Notification No. 67/1995 could deny refund when the final products were brass articles covered by the exemption notifications relied upon by the assessee. The Tribunal accepted the earlier binding view that brass and copper are distinct items and held that the exemption position for brass articles governed the matter. The record also showed no basis to invoke unjust enrichment, as the proceedings were silent on that aspect and invoices bore a stamp stating that the duty was not recovered from buyers.

Conclusion: The refund was admissible and the appeal succeeded in favour of the assessee.

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