Bombay High Court Allows Refund of Excise Duty on Mosquito Coils Classified as Insecticides — Unjust Enrichment Defence Rejected. Product Held to Be Insecticide by CEGAT and Supreme Court; Duty Paid Under Protest and Burden Not Passed on to Consumers, Hence Refund Cannot Be Denied Under Section 11B of Central Excise Act, 1944.
20 Jul 2005The petitioners, M/s. Bombay Chemicals Limited and its Managing Director, held a Central Excise Registration for manufacturing 'Toys, Brand Mosquito C...
