https://www.taxtmi.com/caselaws?id=216188 HV/LV coils fabricated for transformer repair were found non-excisable because fabrication did not produce marketable goods, following earlier precedent that had attained finality. The refund claim under Notification No. 56/02-CE failed because that notification applies only to duty paid on excisable goods and could not be used to recover duty paid on goods judicially held non-excisable. The plea that duty was paid under coercion was rejected, as the duty incidence had been passed on to the consumer. The refund was therefore not maintainable and the Department's appeals succeeded. en-us Tue, 03 Jul 2012 00:00:00 +0530 Tue, 15 Jan 2013 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216188 HV/LV coils fabricated for transformer repair were found non-excisable because fabrication did not produce marketable goods, following earlier precedent that had attained finality. The refund claim under Notification No. 56/02-CE failed because that notification applies only to duty paid on excisable goods and could not be used to recover duty paid on goods judicially held non-excisable. The plea that duty was paid under coercion was rejected, as the duty incidence had been passed on to the consumer. The refund was therefore not maintainable and the Department's appeals succeeded. Case-Laws Central Excise Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216188