https://www.taxtmi.com/caselaws?id=101768 Duty paid on remoulded chocolates, which had been held non-excisable, was refundable, and their value could not be included in the aggregate clearances for exemption under Notification No. 1/93-C.E. Refund relating to chocolate-covered biscuits was rejected as premature because the classification dispute was still pending, leaving entitlement and quantum unsettled; the question of unjust enrichment was left open. The excess duty issue on chocolate confectionery was remanded for fresh recomputation after excluding the value of remoulded chocolates from the exemption computation. en-us Wed, 27 Mar 2002 00:00:00 +0530 Sat, 11 Feb 2012 10:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101768 Duty paid on remoulded chocolates, which had been held non-excisable, was refundable, and their value could not be included in the aggregate clearances for exemption under Notification No. 1/93-C.E. Refund relating to chocolate-covered biscuits was rejected as premature because the classification dispute was still pending, leaving entitlement and quantum unsettled; the question of unjust enrichment was left open. The excess duty issue on chocolate confectionery was remanded for fresh recomputation after excluding the value of remoulded chocolates from the exemption computation. Case-Laws Central Excise Wed, 27 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101768