https://www.taxtmi.com/caselaws?id=410437 The CESTAT set aside the decision restricting a refund claim for duty-paid goods supplied to the Indian Navy under an exemption notification. The requirement of drop-by-drop linkage was deemed unnecessary, and the claim was found not to violate unjust enrichment principles. Compliance with warehousing permissions was considered irrelevant as all goods post-06.09.2004 were duty-paid. The reliance on CBEC Circulars post-withdrawal of warehousing facilities was deemed out of context. The appeal was allowed, emphasizing that all goods stored in the warehouse were duty-paid, and the restriction based on specific tanks was unjustified. en-us Wed, 14 Jul 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410437 The CESTAT set aside the decision restricting a refund claim for duty-paid goods supplied to the Indian Navy under an exemption notification. The requirement of drop-by-drop linkage was deemed unnecessary, and the claim was found not to violate unjust enrichment principles. Compliance with warehousing permissions was considered irrelevant as all goods post-06.09.2004 were duty-paid. The reliance on CBEC Circulars post-withdrawal of warehousing facilities was deemed out of context. The appeal was allowed, emphasizing that all goods stored in the warehouse were duty-paid, and the restriction based on specific tanks was unjustified. Case-Laws Central Excise Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410437