https://www.taxtmi.com/caselaws?id=371233 The Tribunal upheld the first appellate authority's decision to allow the manufacturer's refund claim for duties paid on PVC pipes exempted under Notification No.6/2002. The revenue's appeal was rejected as the Tribunal found the claim admissible on merits and not hit by unjust enrichment, as the duty burden was not passed on to customers. The Tribunal clarified that there was no requirement for the assessee to claim the benefit before goods removal from the factory gate, and the burden of proof regarding unjust enrichment was adequately discharged by the respondent. en-us Wed, 17 Oct 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371233 The Tribunal upheld the first appellate authority's decision to allow the manufacturer's refund claim for duties paid on PVC pipes exempted under Notification No.6/2002. The revenue's appeal was rejected as the Tribunal found the claim admissible on merits and not hit by unjust enrichment, as the duty burden was not passed on to customers. The Tribunal clarified that there was no requirement for the assessee to claim the benefit before goods removal from the factory gate, and the burden of proof regarding unjust enrichment was adequately discharged by the respondent. Case-Laws Central Excise Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371233