https://www.taxtmi.com/caselaws?id=253388 The Tribunal upheld the appellant's eligibility for exemption under notification no.36/87-CE, despite initial rejections. The Supreme Court clarified that the principle of unjust enrichment applies even if duty was paid under protest, suggesting potential unjust enrichment based on recovery of full cost of production. The Tribunal directed a pre-deposit of Rs. 2,00,00,000 for the appeal, indicating concerns about the recovery of excise duty from customers. Compliance was required by 11.09.2014. en-us Tue, 02 Sep 2014 00:00:00 +0530 Sat, 22 Nov 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253388 The Tribunal upheld the appellant's eligibility for exemption under notification no.36/87-CE, despite initial rejections. The Supreme Court clarified that the principle of unjust enrichment applies even if duty was paid under protest, suggesting potential unjust enrichment based on recovery of full cost of production. The Tribunal directed a pre-deposit of Rs. 2,00,00,000 for the appeal, indicating concerns about the recovery of excise duty from customers. Compliance was required by 11.09.2014. Case-Laws Central Excise Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253388