Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CAS-4 Governs Valuation for State-Owned Manufacturers; Unjust Enrichment Inapplicable to Central Excise Refund Claims : CESTAT Chennai
CESTAT Chennai rules that Integral Coach Factory’s refund claims for excess excise duty are not barred by unjust enrichment, as state-owned entities engaged in public manufacturing are exempt from this doctrine. Valuation must follow CAS-4 standards, not the Railway Code, affirming that cost-based accounting methods used in batch production are legally valid for duty calculation and refund eligibility.