https://www.taxtmi.com/caselaws?id=250748 Duty paid twice on ethanol used in the manufacture of Ethanol Blended Motor Spirit was held refundable because the same ingredient had borne duty at procurement and again in the final product, creating excess duty payment. The tribunal also held that unjust enrichment did not apply where the end-product price was fixed under a controlled pricing regime, since the duty incidence could not reasonably be treated as passed on to buyers. The refund rejection orders were therefore set aside and consequential relief granted. en-us Fri, 18 Jul 2014 00:00:00 +0530 Wed, 26 Nov 2014 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250748 Duty paid twice on ethanol used in the manufacture of Ethanol Blended Motor Spirit was held refundable because the same ingredient had borne duty at procurement and again in the final product, creating excess duty payment. The tribunal also held that unjust enrichment did not apply where the end-product price was fixed under a controlled pricing regime, since the duty incidence could not reasonably be treated as passed on to buyers. The refund rejection orders were therefore set aside and consequential relief granted. Case-Laws Central Excise Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250748