https://www.taxtmi.com/caselaws?id=96249 Off-cuts and side slits generated during manufacture of cold rolled strips are classifiable under Heading 72.10 according to their tariff character as off-cuts, rather than as waste and scrap under Heading 72.04.90. Duty is consequently payable under the applicable classification for off-cuts. Any consequential refund is not automatic: it must be determined under the governing refund provisions and remains subject to the doctrine of unjust enrichment. Amounts otherwise refundable may therefore be granted only where the statutory refund requirements, including proof that the duty incidence was not passed on, are satisfied. en-us Mon, 17 Jan 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96249 Off-cuts and side slits generated during manufacture of cold rolled strips are classifiable under Heading 72.10 according to their tariff character as off-cuts, rather than as waste and scrap under Heading 72.04.90. Duty is consequently payable under the applicable classification for off-cuts. Any consequential refund is not automatic: it must be determined under the governing refund provisions and remains subject to the doctrine of unjust enrichment. Amounts otherwise refundable may therefore be granted only where the statutory refund requirements, including proof that the duty incidence was not passed on, are satisfied. Case-Laws Central Excise Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96249