2003 (10) TMI 199

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....ember (T)]. - This appeal of Sarabhai Chemicals P. Ltd. is directed against the order of remand dated 24-7-1998 passed by the Commissioner (Appeals) Central Excise & Customs, Vadodara. The issue involved in this appeal relates to the refund of Central Excise duty paid by the appellants in respect of physician samples. The physician samples in question were exempt from Central Excise duty under Not....

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....nt cannot arise in the facts of the appellants' case where the goods i.e. physician samples in question, were distributed free. The learned Counsel has pointed out that the question of unjust enrichment can arise only in a case where the duty burden could have been passed on to the buyer of the goods. He submits that in the present case, where the goods were undisputedly distributed free, there wa....