https://www.taxtmi.com/caselaws?id=94595 Tubular steel poles were treated as steel pipes and tubes for Tariff Item 26AA, so exemption under Notification No. 69/73 could not be denied merely because pipes and tubes arose at an intermediate stage in manufacture. For refund, unjust enrichment could not be inferred for the entire claim without evidence that duty had actually been passed on to customers; invoices were relevant evidence, and conjecture was insufficient. The amount admittedly recovered from customers was required to be credited to the Consumer Welfare Fund, while the remaining refund was allowed subject to that adjustment. en-us Thu, 28 Dec 1995 00:00:00 +0530 Fri, 02 Dec 2011 12:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94595 Tubular steel poles were treated as steel pipes and tubes for Tariff Item 26AA, so exemption under Notification No. 69/73 could not be denied merely because pipes and tubes arose at an intermediate stage in manufacture. For refund, unjust enrichment could not be inferred for the entire claim without evidence that duty had actually been passed on to customers; invoices were relevant evidence, and conjecture was insufficient. The amount admittedly recovered from customers was required to be credited to the Consumer Welfare Fund, while the remaining refund was allowed subject to that adjustment. Case-Laws Central Excise Thu, 28 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94595