https://www.taxtmi.com/caselaws?id=51684 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision in a case concerning the classification of HDPE products under the Schedule to CETA, 1985. The Tribunal ruled that the principle of unjust enrichment does not apply to cases involving credit of duty under Section 11B of the Central Excise Act, allowing the respondents to claim a refund of Rs. 11,33,403 based on re-determination of duty under Chapter 39. en-us Wed, 19 Jun 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51684 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision in a case concerning the classification of HDPE products under the Schedule to CETA, 1985. The Tribunal ruled that the principle of unjust enrichment does not apply to cases involving credit of duty under Section 11B of the Central Excise Act, allowing the respondents to claim a refund of Rs. 11,33,403 based on re-determination of duty under Chapter 39. Case-Laws Central Excise Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51684