https://www.taxtmi.com/caselaws?id=446749 A separately constituted unit manufacturing machinery and commencing commercial production after 07.01.2003 can qualify as a new industrial unit for exemption under Notification No. 50/2003-C.E. where the notification turns on separate establishment and the start of production within the notified period, and does not require a District Industries Centre certificate or similar State authority certification. On refund, the doctrine of unjust enrichment limits relief to the extent the duty incidence has not been passed on: a Chartered Accountant's certificate may support the claim, but any duty recovered from customers remains unrecoverable. The result was exemption recognition for the separate unit, with refund restricted by pass-on of duty. en-us Fri, 08 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446749 A separately constituted unit manufacturing machinery and commencing commercial production after 07.01.2003 can qualify as a new industrial unit for exemption under Notification No. 50/2003-C.E. where the notification turns on separate establishment and the start of production within the notified period, and does not require a District Industries Centre certificate or similar State authority certification. On refund, the doctrine of unjust enrichment limits relief to the extent the duty incidence has not been passed on: a Chartered Accountant's certificate may support the claim, but any duty recovered from customers remains unrecoverable. The result was exemption recognition for the separate unit, with refund restricted by pass-on of duty. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446749