https://www.taxtmi.com/caselaws?id=262185 Pendency of a writ petition challenging a circular did not make the refund claim premature, so the Revenue's objection on prematurity was rejected. Coconut oil sold as edible oil and labelled as pure coconut oil remained classifiable under Heading 1513, not Heading 3305, because small retail packing and the presence of anti-oxidants did not show hair-oil use; a Board circular contrary to law could not govern classification. The impugned order was set aside and the matter remanded for reconsideration of refund on the limited issue of unjust enrichment. en-us Fri, 29 May 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262185 Pendency of a writ petition challenging a circular did not make the refund claim premature, so the Revenue's objection on prematurity was rejected. Coconut oil sold as edible oil and labelled as pure coconut oil remained classifiable under Heading 1513, not Heading 3305, because small retail packing and the presence of anti-oxidants did not show hair-oil use; a Board circular contrary to law could not govern classification. The impugned order was set aside and the matter remanded for reconsideration of refund on the limited issue of unjust enrichment. Case-Laws Central Excise Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262185