https://www.taxtmi.com/caselaws?id=260612 Under the concessional-duty scheme for motor spirit used in ethanol blending, the note says refund of differential duty should not be denied solely for alleged procedural non-compliance where eligibility under the scheme had already attained finality and registration was obtained shortly after the first consignment. It also notes that unjust enrichment does not bar refund when the evidence shows no change in price and no passing on of duty incidence. The stated effect is that refund claims under concessional-duty arrangements must be tested on the substantive facts, and procedural lapse or unjust enrichment cannot be assumed without proof. 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 Under the concessional-duty scheme for motor spirit used in ethanol blending, the note says refund of differential duty should not be denied solely for alleged procedural non-compliance where eligibility under the scheme had already attained finality and registration was obtained shortly after the first consignment. It also notes that unjust enrichment does not bar refund when the evidence shows no change in price and no passing on of duty incidence. The stated effect is that refund claims under concessional-duty arrangements must be tested on the substantive facts, and procedural lapse or unjust enrichment cannot be assumed without proof. Case-Laws Central Excise Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260612