https://www.taxtmi.com/caselaws?id=50876 The Tribunal found in favor of the appellants, the manufacturers of Wires and Cables, in the case involving the clearance of threaded tie rods for captive consumption without payment of duty. The Department's proposal to recover duty on the tie rods was rejected as the goods were not chargeable to duty. The lower appellate authority's rejection of the refund claim under Section 12B of the Central Excise Act was overturned, with the burden of proof on the claimant not being discharged. The Department failed to establish unjust enrichment, leading to the direction for refund of duty amounts within three months. en-us Thu, 20 Dec 2001 00:00:00 +0530 Sat, 18 Sep 2010 11:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50876 The Tribunal found in favor of the appellants, the manufacturers of Wires and Cables, in the case involving the clearance of threaded tie rods for captive consumption without payment of duty. The Department's proposal to recover duty on the tie rods was rejected as the goods were not chargeable to duty. The lower appellate authority's rejection of the refund claim under Section 12B of the Central Excise Act was overturned, with the burden of proof on the claimant not being discharged. The Department failed to establish unjust enrichment, leading to the direction for refund of duty amounts within three months. Case-Laws Central Excise Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50876