https://www.taxtmi.com/caselaws?id=234151 Cough syrups containing Codeine Phosphate are treated as outside the definition of narcotic drug or narcotic for excise purposes when compounded with other ingredients and kept within the notified dosage and concentration limits, because the governing statutory scheme and notification exclude such preparations. On that basis, excise duty cannot be levied prospectively on preparations within those limits. However, duty already paid under protest was not ordered to be refunded, as refund was denied to avoid unjust enrichment on the footing that the burden may have been passed on to consumers. en-us Fri, 11 Jan 2013 00:00:00 +0530 Wed, 29 May 2013 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234151 Cough syrups containing Codeine Phosphate are treated as outside the definition of narcotic drug or narcotic for excise purposes when compounded with other ingredients and kept within the notified dosage and concentration limits, because the governing statutory scheme and notification exclude such preparations. On that basis, excise duty cannot be levied prospectively on preparations within those limits. However, duty already paid under protest was not ordered to be refunded, as refund was denied to avoid unjust enrichment on the footing that the burden may have been passed on to consumers. Case-Laws Central Excise Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234151