https://www.taxtmi.com/caselaws?id=54442 The appeal in this case involved the payment of Excise Duty on coating value under the Central Excise Act, 1944. The appellants sought a refund for duty paid on coating charges, arguing it was not passed on to customers and should not be included in the transaction value of bare pipes. The rejection of the refund claim based on unjust enrichment was disputed, with evidence showing the duty was not collected from customers. The case was remitted for rehearing to determine the excise duty on coating value, emphasizing the need for a fresh decision considering the arguments presented. en-us Mon, 20 Jun 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54442 The appeal in this case involved the payment of Excise Duty on coating value under the Central Excise Act, 1944. The appellants sought a refund for duty paid on coating charges, arguing it was not passed on to customers and should not be included in the transaction value of bare pipes. The rejection of the refund claim based on unjust enrichment was disputed, with evidence showing the duty was not collected from customers. The case was remitted for rehearing to determine the excise duty on coating value, emphasizing the need for a fresh decision considering the arguments presented. Case-Laws Central Excise Mon, 20 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54442