https://www.taxtmi.com/caselaws?id=122781 The Tribunal allowed the appeal by remand, ruling in favor of the manufacturers' entitlement to a refund of excess duty paid for physician samples. The Tribunal held that the refund claim was not time-barred and emphasized the need for the manufacturers to demonstrate non-passing of the duty burden to customers to qualify for the refund. The case was remitted back to the adjudicating authority for fresh orders, providing the manufacturers with an opportunity to present evidence against unjust enrichment. en-us Thu, 30 Aug 2007 00:00:00 +0530 Fri, 17 Aug 2012 11:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122781 The Tribunal allowed the appeal by remand, ruling in favor of the manufacturers' entitlement to a refund of excess duty paid for physician samples. The Tribunal held that the refund claim was not time-barred and emphasized the need for the manufacturers to demonstrate non-passing of the duty burden to customers to qualify for the refund. The case was remitted back to the adjudicating authority for fresh orders, providing the manufacturers with an opportunity to present evidence against unjust enrichment. Case-Laws Central Excise Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122781