https://www.taxtmi.com/caselaws?id=95849 Duty paid on HDPE tapes/strips captively consumed in making HDPE sacks was held refundable under Notification No. 217/86 because the intermediate goods were used within the factory and the final sacks were cleared on payment of duty; the prior classification and exemption position had attained finality. The refund was also not barred by limitation because the duty had been paid under protest, as reflected in the gate passes. The refund claim, however, required fresh examination on unjust enrichment in light of the Supreme Court ruling, and was remanded to the original authority for that limited issue. en-us Tue, 02 May 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95849 Duty paid on HDPE tapes/strips captively consumed in making HDPE sacks was held refundable under Notification No. 217/86 because the intermediate goods were used within the factory and the final sacks were cleared on payment of duty; the prior classification and exemption position had attained finality. The refund was also not barred by limitation because the duty had been paid under protest, as reflected in the gate passes. The refund claim, however, required fresh examination on unjust enrichment in light of the Supreme Court ruling, and was remanded to the original authority for that limited issue. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95849