https://www.taxtmi.com/caselaws?id=82057 The Tribunal overturned the Assistant Collector's rejection of refund claims based on unjust enrichment for imported goods used in manufacturing, emphasizing that the duty incidence was part of production costs. It clarified that unjust enrichment does not apply when goods are not sold. Refunds from orders-in-appeal were due despite pending appeals, and the Assistant Collector's order was deemed illegal for infructuously dragging respondents into further litigation. The Tribunal advised the department to follow legal procedures and act lawfully. en-us Mon, 31 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 16:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82057 The Tribunal overturned the Assistant Collector's rejection of refund claims based on unjust enrichment for imported goods used in manufacturing, emphasizing that the duty incidence was part of production costs. It clarified that unjust enrichment does not apply when goods are not sold. Refunds from orders-in-appeal were due despite pending appeals, and the Assistant Collector's order was deemed illegal for infructuously dragging respondents into further litigation. The Tribunal advised the department to follow legal procedures and act lawfully. Case-Laws Customs Mon, 31 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82057