https://www.taxtmi.com/caselaws?id=435446 Refund of excise duty on the apparent quantity difference in HSD was held admissible because the variation arose from temperature-based contraction, not from actual loss of goods. The difference between loading and unloading was only in kilolitres, while the weight remained substantially unchanged, and departmental circulars supported the scientific position that petroleum products contract with temperature variation. The remission bar was treated as applicable only to an actual shortage or loss, so it did not defeat the claim. Unjust enrichment was also found not to arise, and the refund was allowed. en-us Fri, 17 Mar 2023 00:00:00 +0530 Mon, 20 Mar 2023 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435446 Refund of excise duty on the apparent quantity difference in HSD was held admissible because the variation arose from temperature-based contraction, not from actual loss of goods. The difference between loading and unloading was only in kilolitres, while the weight remained substantially unchanged, and departmental circulars supported the scientific position that petroleum products contract with temperature variation. The remission bar was treated as applicable only to an actual shortage or loss, so it did not defeat the claim. Unjust enrichment was also found not to arise, and the refund was allowed. Case-Laws Central Excise Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435446