https://www.taxtmi.com/caselaws?id=87197 Refund claims for excise duty on inputs used captively in manufacture were treated as outside the doctrine of unjust enrichment where the duty incidence had not been passed on. The text states that excess duty paid on HVI spindle oil used in making spray oil was initially rejected on the view that the duty element formed part of the wholesale price, but the later constitutional bench ruling did not decide the captive consumption question and left it open. Existing High Court decisions on captive consumption and non-passing of duty incidence were therefore applied, and the refund claims were not barred. en-us Fri, 11 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87197 Refund claims for excise duty on inputs used captively in manufacture were treated as outside the doctrine of unjust enrichment where the duty incidence had not been passed on. The text states that excess duty paid on HVI spindle oil used in making spray oil was initially rejected on the view that the duty element formed part of the wholesale price, but the later constitutional bench ruling did not decide the captive consumption question and left it open. Existing High Court decisions on captive consumption and non-passing of duty incidence were therefore applied, and the refund claims were not barred. Case-Laws Central Excise Fri, 11 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87197