https://www.taxtmi.com/caselaws?id=54212 The Tribunal concluded that the appellant's refund claim should be reassessed, focusing on unjust enrichment, as the recovered caustic soda was not considered manufactured and thus not excisable. Both appeals were disposed of, with the Tribunal emphasizing that the burden of proving manufacturing rested with the Revenue. The judgment was pronounced on 13-9-2005. en-us Tue, 13 Sep 2005 00:00:00 +0530 Sat, 13 Apr 2024 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54212 The Tribunal concluded that the appellant's refund claim should be reassessed, focusing on unjust enrichment, as the recovered caustic soda was not considered manufactured and thus not excisable. Both appeals were disposed of, with the Tribunal emphasizing that the burden of proving manufacturing rested with the Revenue. The judgment was pronounced on 13-9-2005. Case-Laws Central Excise Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54212