https://www.taxtmi.com/caselaws?id=123938 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal regarding the refund claim for duty on wastage of paper during cigarette manufacturing. The Tribunal found that the duty amount was not passed on to others, was not reflected in the Balance Sheet, and no excisable goods were cleared against the refund amount. The Tribunal emphasized the absence of unjust enrichment and concluded in favor of the Respondents, ending the legal proceedings in their favor. en-us Fri, 23 May 2008 00:00:00 +0530 Sat, 22 Sep 2012 12:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123938 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal regarding the refund claim for duty on wastage of paper during cigarette manufacturing. The Tribunal found that the duty amount was not passed on to others, was not reflected in the Balance Sheet, and no excisable goods were cleared against the refund amount. The Tribunal emphasized the absence of unjust enrichment and concluded in favor of the Respondents, ending the legal proceedings in their favor. Case-Laws Central Excise Fri, 23 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123938