https://www.taxtmi.com/caselaws?id=124014 The Tribunal allowed the appeal filed by M/s. Om Pharmaceuticals Ltd., ruling in favor of the appellant due to the non-excisability of the item and the absence of unjust enrichment in the refund claim. The Tribunal held that the duty was not required as the item was non-excisable, and the recovery by the customer was not a duty burden but a refund, aligning with principles from a previous case. The appeal was allowed, and the refund was granted to the appellant. en-us Fri, 04 Jul 2008 00:00:00 +0530 Mon, 04 Sep 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124014 The Tribunal allowed the appeal filed by M/s. Om Pharmaceuticals Ltd., ruling in favor of the appellant due to the non-excisability of the item and the absence of unjust enrichment in the refund claim. The Tribunal held that the duty was not required as the item was non-excisable, and the recovery by the customer was not a duty burden but a refund, aligning with principles from a previous case. The appeal was allowed, and the refund was granted to the appellant. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124014