https://www.taxtmi.com/caselaws?id=88798 The statutory presumption of unjust enrichment under Section 28D applies only where the very duty-paid goods are sold as such to a buyer. Where imported melting scrap was used captively as an input in manufacturing and not resold in that form, the presumption of passing on duty did not arise, and refund could not be denied merely because the duty formed part of manufacturing cost. The refund was therefore not barred by unjust enrichment and was allowed in favour of the assessee. en-us Wed, 25 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 13:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88798 The statutory presumption of unjust enrichment under Section 28D applies only where the very duty-paid goods are sold as such to a buyer. Where imported melting scrap was used captively as an input in manufacturing and not resold in that form, the presumption of passing on duty did not arise, and refund could not be denied merely because the duty formed part of manufacturing cost. The refund was therefore not barred by unjust enrichment and was allowed in favour of the assessee. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88798