https://www.taxtmi.com/caselaws?id=91874 Refund claims arising from duty-paid intermediate goods used in captive consumption are not defeated by unjust enrichment where the goods are not sold as such. The duty on the intermediate product is treated as part of the cost of the finished goods, so the burden is not passed on in the direct sale sense contemplated by the refund restriction under Section 11B(2) of the Central Excise Act. On these facts, the unjust enrichment objection was inapplicable and refund could not be denied on that ground; the lower authority's refund relief was sustained. en-us Fri, 25 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91874 Refund claims arising from duty-paid intermediate goods used in captive consumption are not defeated by unjust enrichment where the goods are not sold as such. The duty on the intermediate product is treated as part of the cost of the finished goods, so the burden is not passed on in the direct sale sense contemplated by the refund restriction under Section 11B(2) of the Central Excise Act. On these facts, the unjust enrichment objection was inapplicable and refund could not be denied on that ground; the lower authority's refund relief was sustained. Case-Laws Central Excise Fri, 25 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91874