https://www.taxtmi.com/caselaws?id=373535 A special ad hoc exemption order issued under Section 5A(2) of the Central Excise Act can be implemented through refund even where duty was paid on prior clearance, because the refund arises from the later exemption in favour of the recipient rather than from a challenge to the original assessment. Rule 57C did not defeat the claim since the goods were cleared on duty payment and the exemption operated at the recipient's end, and earlier proceedings did not create a final bar because liberty had been reserved to revive the matter after governmental consideration. The assessee also produced adequate duty-paying documents, and the presumption of unjust enrichment was rebutted by proof that the duty burden was borne by the assessee. en-us Tue, 09 Oct 2018 00:00:00 +0530 Tue, 15 Jan 2019 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373535 A special ad hoc exemption order issued under Section 5A(2) of the Central Excise Act can be implemented through refund even where duty was paid on prior clearance, because the refund arises from the later exemption in favour of the recipient rather than from a challenge to the original assessment. Rule 57C did not defeat the claim since the goods were cleared on duty payment and the exemption operated at the recipient's end, and earlier proceedings did not create a final bar because liberty had been reserved to revive the matter after governmental consideration. The assessee also produced adequate duty-paying documents, and the presumption of unjust enrichment was rebutted by proof that the duty burden was borne by the assessee. Case-Laws Central Excise Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373535