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of <h1>Supreme Court: Unjust Enrichment Applies to Refunds on Captively Used Imported Materials; Proof Required from Claimants.</h1> The circular addresses the applicability of the unjust enrichment provision in refund claims related to imported materials used captively. The Supreme Court ruled that the principle of unjust enrichment applies even when imported raw materials are consumed captively in manufacturing. Claimants must prove that the duty incidence has not been passed on to others. The judgment aligns with similar provisions in the Central Excise Act, and the Department has filed appeals against Tribunal judgments based on this principle. The circular advises relevant authorities to take appropriate action in pending or decided cases involving such refunds.
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