https://www.taxtmi.com/caselaws?id=52497 Physician samples distributed free of cost and covered by an exemption notification were not subject to the presumption of duty being passed on to buyers, so the doctrine of unjust enrichment did not bar refund of excise duty already paid. On that factual basis, the refund was correctly sanctioned and the remand order directing reconsideration of the claim was unsustainable. The order of remand was set aside, and the assessee's refund entitlement was upheld. en-us Mon, 27 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52497 Physician samples distributed free of cost and covered by an exemption notification were not subject to the presumption of duty being passed on to buyers, so the doctrine of unjust enrichment did not bar refund of excise duty already paid. On that factual basis, the refund was correctly sanctioned and the remand order directing reconsideration of the claim was unsustainable. The order of remand was set aside, and the assessee's refund entitlement was upheld. Case-Laws Central Excise Mon, 27 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52497