https://www.taxtmi.com/caselaws?id=335 Refund of excess central excise duty paid on physician's samples distributed free of cost was held not to be barred by unjust enrichment, because the duty element was not recovered from buyers and therefore could not be treated as passed on. The Tribunal treated the dispute as limited to the unjust enrichment objection, with refund admissibility on merits not in issue, and followed prior decisions that free physician or clinical samples fall outside the unjust enrichment bar. The impugned orders were set aside. en-us Wed, 26 Oct 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335 Refund of excess central excise duty paid on physician's samples distributed free of cost was held not to be barred by unjust enrichment, because the duty element was not recovered from buyers and therefore could not be treated as passed on. The Tribunal treated the dispute as limited to the unjust enrichment objection, with refund admissibility on merits not in issue, and followed prior decisions that free physician or clinical samples fall outside the unjust enrichment bar. The impugned orders were set aside. Case-Laws Central Excise Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335