https://www.taxtmi.com/caselaws?id=30090 An assessee who had opted for SSI exemption under Notification No. 09/2002 did not lose the benefit for the entire period merely because full tariff duty was paid on some clearances. In the absence of any letter or other material showing a clear withdrawal from the notification, occasional higher-duty payments were treated as an aberration and not a valid opt-out from the exemption. As the differential duty had been paid after clearance, unjust enrichment did not bar refund. The exemption benefit therefore continued for the relevant period, and refund of the differential duty was allowable. en-us Wed, 06 Feb 2008 00:00:00 +0530 Thu, 07 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30090 An assessee who had opted for SSI exemption under Notification No. 09/2002 did not lose the benefit for the entire period merely because full tariff duty was paid on some clearances. In the absence of any letter or other material showing a clear withdrawal from the notification, occasional higher-duty payments were treated as an aberration and not a valid opt-out from the exemption. As the differential duty had been paid after clearance, unjust enrichment did not bar refund. The exemption benefit therefore continued for the relevant period, and refund of the differential duty was allowable. Case-Laws Central Excise Wed, 06 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30090