https://www.taxtmi.com/caselaws?id=99112 The case involved a dispute regarding the refund of excise duty paid on bottles manufactured and transferred to the company's own units for packing liquor. The company sought a refund of approximately Rs. 1.4 lakhs, arguing that the duty amount attributable to the value of gunny bags used for packing should not be included in the assessable value of the bottles. However, the central excise authorities rejected the claim citing unjust enrichment concerns. The court held that the company failed to prove that the duty amount related to the cost of gunny bags was not passed on to the liquor units, resulting in the appeal being dismissed. en-us Fri, 28 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99112 The case involved a dispute regarding the refund of excise duty paid on bottles manufactured and transferred to the company's own units for packing liquor. The company sought a refund of approximately Rs. 1.4 lakhs, arguing that the duty amount attributable to the value of gunny bags used for packing should not be included in the assessable value of the bottles. However, the central excise authorities rejected the claim citing unjust enrichment concerns. The court held that the company failed to prove that the duty amount related to the cost of gunny bags was not passed on to the liquor units, resulting in the appeal being dismissed. Case-Laws Central Excise Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99112