https://www.taxtmi.com/caselaws?id=92858 SC allowed the appeal, set aside the HC judgment, and dismissed the writ petition. The Court held that the amended Section 27 of the Customs Act governs refund claims and incorporates the principle of unjust enrichment, applicable where imported raw material is captively consumed in manufacture. If the incidence of import duty has been passed on, directly or indirectly, the importer is not entitled to a refund. The HC erred in holding unjust enrichment inapplicable to captive consumption. en-us Fri, 04 Feb 2000 00:00:00 +0530 Wed, 08 Oct 2025 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92858 SC allowed the appeal, set aside the HC judgment, and dismissed the writ petition. The Court held that the amended Section 27 of the Customs Act governs refund claims and incorporates the principle of unjust enrichment, applicable where imported raw material is captively consumed in manufacture. If the incidence of import duty has been passed on, directly or indirectly, the importer is not entitled to a refund. The HC erred in holding unjust enrichment inapplicable to captive consumption. Case-Laws Customs Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92858