https://www.taxtmi.com/caselaws?id=52370 The Tribunal set aside the impugned order, allowing the appeal by the appellant, Tamil Nadu Electricity Board. The Tribunal found that the duty paid on naphtha was refundable, as it was exempt under the relevant notifications. It concluded that unjust enrichment did not apply since the power generated was integrated into the State grid, not sold directly to consumers, and the duty was not included in tariff rates. The appellant's evidence, including balance sheets and tariff rates, substantiated their claim, leading to consequential relief as per law. en-us Tue, 18 Nov 2003 00:00:00 +0530 Tue, 02 Jul 2024 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52370 The Tribunal set aside the impugned order, allowing the appeal by the appellant, Tamil Nadu Electricity Board. The Tribunal found that the duty paid on naphtha was refundable, as it was exempt under the relevant notifications. It concluded that unjust enrichment did not apply since the power generated was integrated into the State grid, not sold directly to consumers, and the duty was not included in tariff rates. The appellant's evidence, including balance sheets and tariff rates, substantiated their claim, leading to consequential relief as per law. Case-Laws Central Excise Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52370