https://www.taxtmi.com/caselaws?id=51220 The lower appellate authority allowed the refund claim by the Madhya Pradesh Electricity Board (MPEB) for excess duty paid on PCC poles, finding it within the statutory limitation period. The unjust enrichment clause was deemed inapplicable as the goods were cleared by MPEB for their own use, not to any other person. Since no sale occurred when the goods were cleared to MPEB's project sites, the presumption under Section 12B of the Central Excise Act did not apply. The claim was upheld, and the appeal against the Commissioner (Appeals) decision was dismissed. en-us Thu, 02 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 14:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51220 The lower appellate authority allowed the refund claim by the Madhya Pradesh Electricity Board (MPEB) for excess duty paid on PCC poles, finding it within the statutory limitation period. The unjust enrichment clause was deemed inapplicable as the goods were cleared by MPEB for their own use, not to any other person. Since no sale occurred when the goods were cleared to MPEB's project sites, the presumption under Section 12B of the Central Excise Act did not apply. The claim was upheld, and the appeal against the Commissioner (Appeals) decision was dismissed. Case-Laws Central Excise Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51220