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<h1>Appellate Tribunal dismisses Collector of Customs' appeal on unjust enrichment in captively consumed goods.</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the Collector of Customs, Ahmedabad's appeals regarding unjust enrichment in captively consumed goods, ... Rectification of mistake The Appellate Tribunal CEGAT, Mumbai dismissed appeals by the Collector of Customs, Ahmedabad regarding the application of unjust enrichment when goods were captively consumed. The Tribunal cited a previous judgment but rejected a rectification request based on a subsequent Supreme Court judgment. The application for rectification was dismissed.