https://www.taxtmi.com/caselaws?id=124609 The Supreme Court ruled that duty was not payable on pollution control equipment under the compounded levy scheme. The High Court set aside the Tribunal's order and remanded the case for consideration of duty incidence passing on to consumers. Two refund claims initially rejected for unjust enrichment and time bar were remanded for verification of evidence. The Tribunal found the rejection based on time bar unjustified and remanded both appeals for further examination by the Adjudicating Authority, with one appeal allowed based on lack of evidence for time bar. en-us Mon, 14 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 13:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124609 The Supreme Court ruled that duty was not payable on pollution control equipment under the compounded levy scheme. The High Court set aside the Tribunal's order and remanded the case for consideration of duty incidence passing on to consumers. Two refund claims initially rejected for unjust enrichment and time bar were remanded for verification of evidence. The Tribunal found the rejection based on time bar unjustified and remanded both appeals for further examination by the Adjudicating Authority, with one appeal allowed based on lack of evidence for time bar. Case-Laws Central Excise Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124609