https://www.taxtmi.com/caselaws?id=367459 Refund of excise duty paid under protest was held admissible where the final products were brass articles covered by the exemption notifications relied upon by the assessee. The Tribunal applied the earlier binding view that brass and copper are distinct items, so Notification No. 67/1995 did not defeat refund entitlement on the facts. The doctrine of unjust enrichment was not invoked successfully because the record contained no basis for it, and the invoices were stamped to show that the duty was not recovered from buyers. Refund was therefore allowed in favour of the assessee. en-us Wed, 01 Aug 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367459 Refund of excise duty paid under protest was held admissible where the final products were brass articles covered by the exemption notifications relied upon by the assessee. The Tribunal applied the earlier binding view that brass and copper are distinct items, so Notification No. 67/1995 did not defeat refund entitlement on the facts. The doctrine of unjust enrichment was not invoked successfully because the record contained no basis for it, and the invoices were stamped to show that the duty was not recovered from buyers. Refund was therefore allowed in favour of the assessee. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367459