https://www.taxtmi.com/caselaws?id=41804 Complex fertilizers were held outside Notification No. 25/70-C.X because the exemption covered only mixed fertilizers manufactured with power from two or more duty-paid fertilizers, not products involving additional ingredients and chemical reactions. The Central Government's revisional order was treated as conditional, not as an absolute grant of exemption, and the respondent therefore remained ineligible for relief. As the exemption was not legally available, the claimed refund of excise duty also failed, and repayment was further resisted on the ground of unjust enrichment. The departmental refusal of exemption and refund was upheld. en-us Fri, 28 Feb 1986 00:00:00 +0530 Mon, 07 Jun 2010 11:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41804 Complex fertilizers were held outside Notification No. 25/70-C.X because the exemption covered only mixed fertilizers manufactured with power from two or more duty-paid fertilizers, not products involving additional ingredients and chemical reactions. The Central Government's revisional order was treated as conditional, not as an absolute grant of exemption, and the respondent therefore remained ineligible for relief. As the exemption was not legally available, the claimed refund of excise duty also failed, and repayment was further resisted on the ground of unjust enrichment. The departmental refusal of exemption and refund was upheld. Case-Laws Central Excise Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41804