https://www.taxtmi.com/caselaws?id=266403 The Tribunal allowed the appellant's appeal, determining eligibility for exemption under Notification No.10/97-CE for goods cleared to M/s.BEML and M/s.NAL. The duty paid on goods cleared to M/s.BEML was considered a deposit, exempt from unjust enrichment. The appellant was granted full exemption for goods cleared to M/s.NAL as a public funded research institution. The Tribunal set aside the denial of refund and ruled that the unjust enrichment clause did not apply, emphasizing compliance with notification requirements for refund claims. en-us Tue, 26 May 2015 00:00:00 +0530 Mon, 15 Feb 2016 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266403 The Tribunal allowed the appellant's appeal, determining eligibility for exemption under Notification No.10/97-CE for goods cleared to M/s.BEML and M/s.NAL. The duty paid on goods cleared to M/s.BEML was considered a deposit, exempt from unjust enrichment. The appellant was granted full exemption for goods cleared to M/s.NAL as a public funded research institution. The Tribunal set aside the denial of refund and ruled that the unjust enrichment clause did not apply, emphasizing compliance with notification requirements for refund claims. Case-Laws Central Excise Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266403