https://www.taxtmi.com/caselaws?id=95663 Cold rolling duty-paid hot rolled steel strips into cold rolled steel strips was not shown, on the facts stated, to amount to manufacture because the Revenue had to prove that the process produced a new excisable commodity, and different tariff sub-headings alone were insufficient. The refund claim was therefore admissible on merits. Actual release of refund, however, remained subject to the unjust enrichment test under Central Excise law: if the duty burden had been passed on to customers, the amount could not be paid to the claimant and would go to the Consumer Welfare Fund. The matter was accordingly limited to verification of unjust enrichment before payment. en-us Mon, 03 Jul 2000 00:00:00 +0530 Thu, 16 May 2019 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95663 Cold rolling duty-paid hot rolled steel strips into cold rolled steel strips was not shown, on the facts stated, to amount to manufacture because the Revenue had to prove that the process produced a new excisable commodity, and different tariff sub-headings alone were insufficient. The refund claim was therefore admissible on merits. Actual release of refund, however, remained subject to the unjust enrichment test under Central Excise law: if the duty burden had been passed on to customers, the amount could not be paid to the claimant and would go to the Consumer Welfare Fund. The matter was accordingly limited to verification of unjust enrichment before payment. Case-Laws Central Excise Mon, 03 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95663