https://www.taxtmi.com/caselaws?id=41737 Scented betel-nut powder was held not classifiable as Pan Masala under Tariff Item 3-A because the tariff entry applied only to goods commonly known in the market as Pan Masala, and common parlance was the ative test. The departmental classification was rejected and the levy and demand were set aside. On refund, the claim was held maintainable after the levy failed, but payment could not follow automatically; the authority had to verify whether the excise duty had been passed on to consumers, since unjust enrichment would bar retention of the refunded amount. The refund issue was therefore left for factual examination by the departmental authority. en-us Thu, 09 Jan 1986 00:00:00 +0530 Sat, 05 Jun 2010 17:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41737 Scented betel-nut powder was held not classifiable as Pan Masala under Tariff Item 3-A because the tariff entry applied only to goods commonly known in the market as Pan Masala, and common parlance was the ative test. The departmental classification was rejected and the levy and demand were set aside. On refund, the claim was held maintainable after the levy failed, but payment could not follow automatically; the authority had to verify whether the excise duty had been passed on to consumers, since unjust enrichment would bar retention of the refunded amount. The refund issue was therefore left for factual examination by the departmental authority. Case-Laws Central Excise Thu, 09 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41737