https://www.taxtmi.com/caselaws?id=77395 Materials used to construct an anti-static carpet in situ for a 100% EOU were held to fall within Notification No. 1/95, because the notification covered the carpet and its parts and consumables and the fact that it was not purchased as a finished item did not alter its essential character. The refund claim was also found not to be barred by unjust enrichment, as the Chartered Accountant's certificate and balance sheet entries showed the duty incidence had not been passed on. The departmental challenge to the refund therefore failed and the lower appellate authority's refund order was sustained. en-us Tue, 08 Dec 2009 00:00:00 +0530 Sat, 11 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77395 Materials used to construct an anti-static carpet in situ for a 100% EOU were held to fall within Notification No. 1/95, because the notification covered the carpet and its parts and consumables and the fact that it was not purchased as a finished item did not alter its essential character. The refund claim was also found not to be barred by unjust enrichment, as the Chartered Accountant's certificate and balance sheet entries showed the duty incidence had not been passed on. The departmental challenge to the refund therefore failed and the lower appellate authority's refund order was sustained. Case-Laws Central Excise Tue, 08 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77395