https://www.taxtmi.com/caselaws?id=438432 The Supreme Court upheld the classification of certain goods by the appellant under heading 8424, granting exemption from duty. The refund claim for duties paid under protest was rejected due to unjust enrichment, as the appellant failed to prove they did not pass on the duty burden to consumers. The Assistant Commissioner's actions were deemed compliant with procedural requirements, with the tribunal ultimately allowing the appeal and granting the appellant entitlement to the refund. en-us Fri, 28 Apr 2023 00:00:00 +0530 Wed, 31 May 2023 20:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438432 The Supreme Court upheld the classification of certain goods by the appellant under heading 8424, granting exemption from duty. The refund claim for duties paid under protest was rejected due to unjust enrichment, as the appellant failed to prove they did not pass on the duty burden to consumers. The Assistant Commissioner's actions were deemed compliant with procedural requirements, with the tribunal ultimately allowing the appeal and granting the appellant entitlement to the refund. Case-Laws Central Excise Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438432