Unjust enrichment test governs refund of duty on captively consumed intermediate goods; matter remanded for fresh consideration.

Refund of duty paid on captively consumed intermediate goods had to be reconsidered on the question of unjust enrichment, because the decisive issue was whether the duty incidence had been passed on. The Court noted that the documents said to have been filed before the appellate authority were not before it, and the matter had to be examined on that evidentiary basis under the governing law on unjust enrichment. The refund claim was remanded to the Original Authority for fresh consideration of both the refund entitlement and unjust enrichment.

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Issues: Whether the refund claim relating to duty paid on intermediate goods consumed captively required fresh consideration on the question of unjust enrichment in light of the documents stated to have been produced before the appellate authority.

Analysis: The assessee's claim turned on whether the incidence of duty on the intermediate products had been passed on. The earlier authorities had taken divergent views on the effect of constant pricing and the need for proof regarding passing on of duty. The materials said to have been filed before the appellate authority were not available before the Court, and the Court found that the issue had to be decided on the basis of those documents and in accordance with the law governing unjust enrichment.

Conclusion: The matter was remanded to the Original Authority for fresh consideration of the refund claim and the question of unjust enrichment.

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