https://www.taxtmi.com/caselaws?id=760211 Refund of excise duty on physician samples cleared free of cost was held not to be barred by unjust enrichment where the goods were not sold, the duty was shown as receivable in the books, and a Chartered Accountant's certificate supported non-passing of incidence; the refund was therefore allowable. By contrast, the claim for refund of duty paid at 6% under Notification No. 12/2012-CE failed because the applicable rate had already attained finality in the assessee's own case and in the revisionary order, so the levy was treated as correctly paid and no refund lay. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760211 Refund of excise duty on physician samples cleared free of cost was held not to be barred by unjust enrichment where the goods were not sold, the duty was shown as receivable in the books, and a Chartered Accountant's certificate supported non-passing of incidence; the refund was therefore allowable. By contrast, the claim for refund of duty paid at 6% under Notification No. 12/2012-CE failed because the applicable rate had already attained finality in the assessee's own case and in the revisionary order, so the levy was treated as correctly paid and no refund lay. Case-Laws Central Excise Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760211