https://www.taxtmi.com/caselaws?id=42845 For excise purposes, marketability is an essential ingredient of dutiability, so aluminium alloy strips used as intermediate products were not liable to duty where the Department failed to show that they were marketable goods. The note also states that, once an excise levy is set aside, duty collected without authority becomes refundable, and a plea of unjust enrichment can succeed only if the Department produces material showing that the duty burden was passed on to consumers. In the absence of such supporting material, refund cannot be denied on unjust enrichment grounds. en-us Fri, 14 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 16:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42845 For excise purposes, marketability is an essential ingredient of dutiability, so aluminium alloy strips used as intermediate products were not liable to duty where the Department failed to show that they were marketable goods. The note also states that, once an excise levy is set aside, duty collected without authority becomes refundable, and a plea of unjust enrichment can succeed only if the Department produces material showing that the duty burden was passed on to consumers. In the absence of such supporting material, refund cannot be denied on unjust enrichment grounds. Case-Laws Central Excise Fri, 14 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42845