https://www.taxtmi.com/caselaws?id=252500 The Tribunal allowed the appeal in a case where duty was paid under protest but later found unnecessary due to a clarification on manufacturing activities. By aligning with the Biochem Pharmaceuticals case and considering the duty-free nature of the goods, the Tribunal concluded that unjust enrichment was not applicable, setting aside the Commissioner's decision and granting the refund claim. The judgment emphasizes the significance of legal interpretations and precedents in resolving refund claims and unjust enrichment issues in indirect tax matters. en-us Thu, 17 Apr 2014 00:00:00 +0530 Wed, 19 Nov 2014 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252500 The Tribunal allowed the appeal in a case where duty was paid under protest but later found unnecessary due to a clarification on manufacturing activities. By aligning with the Biochem Pharmaceuticals case and considering the duty-free nature of the goods, the Tribunal concluded that unjust enrichment was not applicable, setting aside the Commissioner's decision and granting the refund claim. The judgment emphasizes the significance of legal interpretations and precedents in resolving refund claims and unjust enrichment issues in indirect tax matters. Case-Laws Central Excise Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252500