https://www.taxtmi.com/caselaws?id=351636 Cement supplied in bulk to a state housing corporation was held eligible for Notification No. 04/2006-CE because the bags carried the required price declaration and the goods were not excluded by the retail sale price regime. The tribunal followed its earlier ruling on identical supplies and distinguished the contrary precedent on different facts, so the exemption could not be denied merely because the buyer was a housing corporation. The direction to examine unjust enrichment before sanctioning refund was also upheld as a proper procedural safeguard, and the connected appeals were rejected. en-us Wed, 08 Nov 2017 00:00:00 +0530 Wed, 29 Nov 2017 07:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351636 Cement supplied in bulk to a state housing corporation was held eligible for Notification No. 04/2006-CE because the bags carried the required price declaration and the goods were not excluded by the retail sale price regime. The tribunal followed its earlier ruling on identical supplies and distinguished the contrary precedent on different facts, so the exemption could not be denied merely because the buyer was a housing corporation. The direction to examine unjust enrichment before sanctioning refund was also upheld as a proper procedural safeguard, and the connected appeals were rejected. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351636