https://www.taxtmi.com/caselaws?id=116573 The Tribunal ruled in favor of the appellants, allowing the refund of duty paid on the unreacted C4 Raffinate returned to their factory. The Commissioner's argument that the returned product was different was rejected, as it was classified under the same category as the original product. The appellants were deemed entitled to the refund under relevant notifications, subject to unjust enrichment provisions. en-us Tue, 23 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 17:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116573 The Tribunal ruled in favor of the appellants, allowing the refund of duty paid on the unreacted C4 Raffinate returned to their factory. The Commissioner's argument that the returned product was different was rejected, as it was classified under the same category as the original product. The appellants were deemed entitled to the refund under relevant notifications, subject to unjust enrichment provisions. Case-Laws Central Excise Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116573