https://www.taxtmi.com/caselaws?id=84761 The Tribunal allowed the appeal, holding that unjust enrichment does not arise in cases of captive use under the Central Excises & Salt Act, 1944. It emphasized the need for lower authorities to promptly provide relief. The Tribunal rejected the Collector's arguments on duty not passed on, citing legal precedents and distinguishing between Customs and Central Excise cases. It concluded that unjust enrichment arises only when duty-paid goods are sold as such, not after processing, and dismissed the Collector's Reference Application and Revenue's Stay Petition. en-us Fri, 22 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 15:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84761 The Tribunal allowed the appeal, holding that unjust enrichment does not arise in cases of captive use under the Central Excises & Salt Act, 1944. It emphasized the need for lower authorities to promptly provide relief. The Tribunal rejected the Collector's arguments on duty not passed on, citing legal precedents and distinguishing between Customs and Central Excise cases. It concluded that unjust enrichment arises only when duty-paid goods are sold as such, not after processing, and dismissed the Collector's Reference Application and Revenue's Stay Petition. Case-Laws Central Excise Fri, 22 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84761