2003 (1) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore ruled in favor of the appellants regarding the refund of central excise duty for "earth pipe and cross arm" supplied to Kerala State Electricity Board. The Revenue's appeal was rejected as the items were found non-excisable. The appellants successfully argued against unjust enrichment by showing that the approved price did not include provision for excise duty. The Tribunal allowed the appeals of the assessee and directed the refund to be given to the appellants instead of depositing it in the Consumer Welfare Fund.