https://www.taxtmi.com/caselaws?id=175196 Classification of motor vehicles made by body-building on customer-supplied chassis remained governed by the Supreme Court's ruling classifying such goods under Heading 87.07 and recognising the linked small scale industry exemption. That classification bound the Revenue under Article 141 and applied to identical goods, so the challenge on classification and exemption failed. The refund claims were also not barred by unjust enrichment because the lower appellate authority found, on the evidence, that the bar did not apply and the Revenue produced no rebuttal. The refund orders were therefore upheld. en-us Mon, 14 May 2007 00:00:00 +0530 Thu, 06 Apr 2017 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175196 Classification of motor vehicles made by body-building on customer-supplied chassis remained governed by the Supreme Court's ruling classifying such goods under Heading 87.07 and recognising the linked small scale industry exemption. That classification bound the Revenue under Article 141 and applied to identical goods, so the challenge on classification and exemption failed. The refund claims were also not barred by unjust enrichment because the lower appellate authority found, on the evidence, that the bar did not apply and the Revenue produced no rebuttal. The refund orders were therefore upheld. Case-Laws Central Excise Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175196