https://www.taxtmi.com/caselaws?id=351092 Refund of duty under Notification No. 16/95-C.E. (N.T.) was held maintainable where the duty had been paid on stock-transferred goods exported to Nepal. The bar of unjust enrichment did not apply because the exporting unit could not avail credit on the duty-paid goods, and the record supported that the exported goods formed part of that duty-paid stock. Alleged procedural defects in export compliance were not sufficient to defeat the claim. The rejection of refund was therefore unsustainable. en-us Tue, 07 Mar 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351092 Refund of duty under Notification No. 16/95-C.E. (N.T.) was held maintainable where the duty had been paid on stock-transferred goods exported to Nepal. The bar of unjust enrichment did not apply because the exporting unit could not avail credit on the duty-paid goods, and the record supported that the exported goods formed part of that duty-paid stock. Alleged procedural defects in export compliance were not sufficient to defeat the claim. The rejection of refund was therefore unsustainable. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351092