https://www.taxtmi.com/caselaws?id=54004 The Tribunal allowed the appeal, setting aside the order-in-appeal rejecting the refund claim for excess duty paid on samples cleared. It held that unjust enrichment principles do not apply to samples distributed free of cost, emphasizing the lack of evidence supporting the Revenue's claim that the duty paid on samples was recovered through the price of the regular pack. The decision underscored the importance of considering specific circumstances and legal principles in excise duty disputes, ultimately ruling in favor of the appellant. en-us Wed, 06 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54004 The Tribunal allowed the appeal, setting aside the order-in-appeal rejecting the refund claim for excess duty paid on samples cleared. It held that unjust enrichment principles do not apply to samples distributed free of cost, emphasizing the lack of evidence supporting the Revenue's claim that the duty paid on samples was recovered through the price of the regular pack. The decision underscored the importance of considering specific circumstances and legal principles in excise duty disputes, ultimately ruling in favor of the appellant. Case-Laws Central Excise Wed, 06 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54004