https://www.taxtmi.com/caselaws?id=119629 The Tribunal held that turnover tax is deductible from the assessable value for excise duty calculation. However, it emphasized the need to verify unjust enrichment before granting a refund. The case highlighted the importance of demonstrating that the duty burden was not passed on to consumers. The matter was remanded for further scrutiny on unjust enrichment aspects, underscoring the necessity of complying with legal obligations in refund claims related to tax deductions. en-us Wed, 26 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 12:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119629 The Tribunal held that turnover tax is deductible from the assessable value for excise duty calculation. However, it emphasized the need to verify unjust enrichment before granting a refund. The case highlighted the importance of demonstrating that the duty burden was not passed on to consumers. The matter was remanded for further scrutiny on unjust enrichment aspects, underscoring the necessity of complying with legal obligations in refund claims related to tax deductions. Case-Laws Central Excise Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119629