https://www.taxtmi.com/caselaws?id=765709 CESTAT Chandigarh allowed the appeal regarding refund claim rejection for Gemcitabine Hydrochloride and Doxorubicin Hydrochloride. The tribunal held that Notification No. 4/2006-CE exemption extends to hydrochlorides of specified drugs under List 3 and 4 of Notification 21/2002-Cus, as pharmaceutical substances are prepared as hydrochlorides for quick absorption. Denial would render the notification redundant and create discrimination against the appellant compared to other manufacturers. The appellant successfully demonstrated through balance sheet evidence that duty was not passed to customers, satisfying unjust enrichment principles by recording duty as receivable under current assets rather than including in injection costs. en-us Wed, 05 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765709 CESTAT Chandigarh allowed the appeal regarding refund claim rejection for Gemcitabine Hydrochloride and Doxorubicin Hydrochloride. The tribunal held that Notification No. 4/2006-CE exemption extends to hydrochlorides of specified drugs under List 3 and 4 of Notification 21/2002-Cus, as pharmaceutical substances are prepared as hydrochlorides for quick absorption. Denial would render the notification redundant and create discrimination against the appellant compared to other manufacturers. The appellant successfully demonstrated through balance sheet evidence that duty was not passed to customers, satisfying unjust enrichment principles by recording duty as receivable under current assets rather than including in injection costs. Case-Laws Central Excise Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765709