https://www.taxtmi.com/caselaws?id=41662 Alternative departmental remedies did not bar the writ because the impugned tariff advice itself foreclosed relief below. On classification, malt and malt extract were treated by their manufactured character, not end use, and were held to fall within the exemption for food products and food preparations under Notification No. 55/75-CE. They were also accepted as drug intermediates for exemption purposes because the record showed suitability for pharmaceutical use. Duty paid under protest was held refundable, and the plea of unjust enrichment was rejected. en-us Thu, 11 Jul 1985 00:00:00 +0530 Sat, 05 Jun 2010 12:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41662 Alternative departmental remedies did not bar the writ because the impugned tariff advice itself foreclosed relief below. On classification, malt and malt extract were treated by their manufactured character, not end use, and were held to fall within the exemption for food products and food preparations under Notification No. 55/75-CE. They were also accepted as drug intermediates for exemption purposes because the record showed suitability for pharmaceutical use. Duty paid under protest was held refundable, and the plea of unjust enrichment was rejected. Case-Laws Central Excise Thu, 11 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41662