https://www.taxtmi.com/caselaws?id=77886 The High Court upheld the Tribunal's decision that there was no unjust enrichment in a case where a refund claim for customs duty was made by the respondent. The Court found that as the machinery was for captive consumption and not for sale, no duty was collected from customers, thus dismissing the appeal in favor of the respondent-assessee. en-us Thu, 01 Apr 2010 00:00:00 +0530 Tue, 19 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77886 The High Court upheld the Tribunal's decision that there was no unjust enrichment in a case where a refund claim for customs duty was made by the respondent. The Court found that as the machinery was for captive consumption and not for sale, no duty was collected from customers, thus dismissing the appeal in favor of the respondent-assessee. Case-Laws Customs Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77886