2005 (10) TMI 9

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....re of excisable goods falling under Chapter 30 of the Central Excise Tariff Act. Physician's samples for free distribution were being Cleared by them by adopting the Pro-rata transaction value in terms of provisions of Section 4 (i) (a) of Central Excise Act, 1944. However, CBEC vide its Circular No. 643/34P2002/CX. dated 1.7.2002 [reported in 2002 (51) RLT M42] clarified that value in such cases ....

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....eing disposed off alongwith the earlier appeal. 3. After hearing both the sides duly represented by Shri M.H Patil, Ld. Advocate and Shri U.H. Jadhav Ld. JDR, we find that there is no dispute about the admissibility of refund on merits. The same has been rejected in both the appeals (parallel proceedings relatable to same refund claim) only on the ground of unjust enrichment. Admittedly, the re....