https://www.taxtmi.com/caselaws?id=52225 The Tribunal held that the goods were not excisable, noting that the point had already been decided in the assessee's favour in an earlier Tribunal ruling and that the Revenue's challenge disclosed no independent merit. It also held that the refund was not barred by unjust enrichment because the approved sale price accepted by the buyer did not include any element of excise duty, and the duty incidence was not shown to have been passed on. The refund was therefore payable to the assessee and not credited to the Consumer Welfare Fund. en-us Fri, 24 Jan 2003 00:00:00 +0530 Mon, 04 Oct 2010 12:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52225 The Tribunal held that the goods were not excisable, noting that the point had already been decided in the assessee's favour in an earlier Tribunal ruling and that the Revenue's challenge disclosed no independent merit. It also held that the refund was not barred by unjust enrichment because the approved sale price accepted by the buyer did not include any element of excise duty, and the duty incidence was not shown to have been passed on. The refund was therefore payable to the assessee and not credited to the Consumer Welfare Fund. Case-Laws Central Excise Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52225