https://www.taxtmi.com/caselaws?id=430663 Excise notifications enhancing duty under Section 5A(5) of the Central Excise Act were treated as effective only when published and offered for sale; mere issue of the notification did not bring it into force, and the assessee's refund claim succeeded on that merits issue. The question of unjust enrichment was not finally determined because the lower authority had not properly examined whether the duty incidence had been passed on to customers. That issue was remanded for fresh adjudication, with an opportunity to produce supporting books and documents. en-us Mon, 21 Nov 2022 00:00:00 +0530 Fri, 25 Nov 2022 08:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430663 Excise notifications enhancing duty under Section 5A(5) of the Central Excise Act were treated as effective only when published and offered for sale; mere issue of the notification did not bring it into force, and the assessee's refund claim succeeded on that merits issue. The question of unjust enrichment was not finally determined because the lower authority had not properly examined whether the duty incidence had been passed on to customers. That issue was remanded for fresh adjudication, with an opportunity to produce supporting books and documents. Case-Laws Central Excise Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430663