https://www.taxtmi.com/caselaws?id=91870 Refund of duty on captively consumed intermediate goods is subject to the bar of unjust enrichment where the duty forms part of the cost of the final product sold in the market. If it cannot be shown with certainty that the incidence of duty was borne by the claimant and not passed on to buyers, clause (e) of the proviso to Section 11B(2) of the Central Excise Act applies. The principle in Solar Pesticides governs this situation, and refund is not admissible on that basis. en-us Thu, 24 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91870 Refund of duty on captively consumed intermediate goods is subject to the bar of unjust enrichment where the duty forms part of the cost of the final product sold in the market. If it cannot be shown with certainty that the incidence of duty was borne by the claimant and not passed on to buyers, clause (e) of the proviso to Section 11B(2) of the Central Excise Act applies. The principle in Solar Pesticides governs this situation, and refund is not admissible on that basis. Case-Laws Central Excise Thu, 24 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91870