https://www.taxtmi.com/caselaws?id=785092 Fatty acids, gums and waxes arising incidentally during refined rice bran oil manufacture were treated as waste under settled precedent and were therefore exempt from duty; on that basis, duty paid on them could be refunded. The contrary view based on commercial identity and value was displaced by the Larger Bench ruling in the assessees' own case, as affirmed by the Supreme Court. The refund was also not barred by unjust enrichment because the assessees supported their claim with a chartered accountant's certificate and invoices, and the department produced no contrary evidence to show that duty had been passed on. The refund relief was thus sustained. en-us Fri, 16 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785092 Fatty acids, gums and waxes arising incidentally during refined rice bran oil manufacture were treated as waste under settled precedent and were therefore exempt from duty; on that basis, duty paid on them could be refunded. The contrary view based on commercial identity and value was displaced by the Larger Bench ruling in the assessees' own case, as affirmed by the Supreme Court. The refund was also not barred by unjust enrichment because the assessees supported their claim with a chartered accountant's certificate and invoices, and the department produced no contrary evidence to show that duty had been passed on. The refund relief was thus sustained. Case-Laws Central Excise Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785092