https://www.taxtmi.com/caselaws?id=781868 Appeal before CESTAT against rejection of refund of duty paid under protest on ambulances was dismissed. The Tribunal held that the appellant was neither the manufacturer nor the buyer nor the owner of the vehicles, and no invoices or documents were produced that could link the appellant to the duty paid under the Central Excise scheme. Under N/N. 6/2006-CE, only the manufacturer-fabricator was eligible to seek refund subject to fulfillment of specified conditions and procedures, which were not complied with by either the appellant or the fabricator. As the appellant failed to establish eligibility or locus standi, and could not avoid unjust enrichment, the impugned order was upheld. en-us Wed, 19 Nov 2025 00:00:00 +0530 Fri, 21 Nov 2025 17:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781868 Appeal before CESTAT against rejection of refund of duty paid under protest on ambulances was dismissed. The Tribunal held that the appellant was neither the manufacturer nor the buyer nor the owner of the vehicles, and no invoices or documents were produced that could link the appellant to the duty paid under the Central Excise scheme. Under N/N. 6/2006-CE, only the manufacturer-fabricator was eligible to seek refund subject to fulfillment of specified conditions and procedures, which were not complied with by either the appellant or the fabricator. As the appellant failed to establish eligibility or locus standi, and could not avoid unjust enrichment, the impugned order was upheld. Case-Laws Central Excise Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781868