https://www.taxtmi.com/caselaws?id=180736 The Tribunal ruled in favor of the respondents, holding that they wrongly paid duty on scrap generated during manufacturing and were entitled to the refund claim. The Tribunal found that duty was not required on scrap from job workers, and the respondents demonstrated the absence of unjust enrichment through a balance sheet and C.A. certificate. Consequently, the Revenue's appeals were dismissed, affirming the respondents' entitlement to the refund claim. en-us Wed, 21 May 2014 00:00:00 +0530 Fri, 01 Apr 2016 11:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180736 The Tribunal ruled in favor of the respondents, holding that they wrongly paid duty on scrap generated during manufacturing and were entitled to the refund claim. The Tribunal found that duty was not required on scrap from job workers, and the respondents demonstrated the absence of unjust enrichment through a balance sheet and C.A. certificate. Consequently, the Revenue's appeals were dismissed, affirming the respondents' entitlement to the refund claim. Case-Laws Central Excise Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180736