2008 (1) TMI 44 - AT - Central Excise

Revenue contended that refund of duty excess paid in respect of physician s sample distributed free of cost was hit by unjust enrichment but tribunal rejected the same and allow the refund

Summary

The appellate tribunal in Ahmedabad allowed the appeal regarding refund of duty on physician's samples distributed free of cost, citing previous decisions that unjust enrichment does not apply in such cases. The refund claim was granted, overturning the Commissioner (Appeals) decision.