https://www.taxtmi.com/caselaws?id=52092 Rule 57CC of the Central Excise Rules, 1944 applied only where common inputs were used for both dutiable and exempt final products sold at clearance; because diesel engines were separate excisable goods and the factual basis for treating them as exempt was absent, the 8% reversal could not be sustained. Amounts reversed under Rule 57CC were not duty for purposes of Section 11B of the Central Excise Act, 1944, so the refund bar and unjust enrichment doctrine did not apply. The appeals succeeded, and the demands and adverse orders were set aside with restoration of the credit or refund amounts made under protest. en-us Wed, 23 Jul 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52092 Rule 57CC of the Central Excise Rules, 1944 applied only where common inputs were used for both dutiable and exempt final products sold at clearance; because diesel engines were separate excisable goods and the factual basis for treating them as exempt was absent, the 8% reversal could not be sustained. Amounts reversed under Rule 57CC were not duty for purposes of Section 11B of the Central Excise Act, 1944, so the refund bar and unjust enrichment doctrine did not apply. The appeals succeeded, and the demands and adverse orders were set aside with restoration of the credit or refund amounts made under protest. Case-Laws Central Excise Wed, 23 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52092