https://www.taxtmi.com/caselaws?id=43084 Converting phenolic resin into phenolic moulding powder is treated as a physical modification, not a new and distinct product, so the process is not manufacture and does not attract excise duty. Where duty is collected under a mutual mistake of fact and law, refund cannot be denied merely because the claim relates to an earlier period, as limitation under Section 11B does not bar restitution of duty collected without authority of law. A plea of unjust enrichment also fails unless the Department proves that the duty burden was actually passed on to consumers. en-us Thu, 11 Jul 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43084 Converting phenolic resin into phenolic moulding powder is treated as a physical modification, not a new and distinct product, so the process is not manufacture and does not attract excise duty. Where duty is collected under a mutual mistake of fact and law, refund cannot be denied merely because the claim relates to an earlier period, as limitation under Section 11B does not bar restitution of duty collected without authority of law. A plea of unjust enrichment also fails unless the Department proves that the duty burden was actually passed on to consumers. Case-Laws Central Excise Thu, 11 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43084