https://www.taxtmi.com/caselaws?id=260612 Refund of differential duty under a concessional levy for motor spirit used in ethanol blending cannot be denied solely for procedural non-compliance where eligibility has attained finality and registration was obtained shortly after the first consignment. The refund claim must be examined on its merits rather than rejected only for the alleged lapse. Unjust enrichment does not bar refund where the price remained unchanged and the duty incidence was not passed on. The Revenue's challenge failed, and the refund claim was sustained with consequential relief. en-us Thu, 05 Mar 2015 00:00:00 +0530 Thu, 18 Jun 2015 07:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260612 Refund of differential duty under a concessional levy for motor spirit used in ethanol blending cannot be denied solely for procedural non-compliance where eligibility has attained finality and registration was obtained shortly after the first consignment. The refund claim must be examined on its merits rather than rejected only for the alleged lapse. Unjust enrichment does not bar refund where the price remained unchanged and the duty incidence was not passed on. The Revenue's challenge failed, and the refund claim was sustained with consequential relief. Case-Laws Central Excise Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260612