https://www.taxtmi.com/caselaws?id=93478 Refund of duty paid on raw materials by a 100% export-oriented unit is unavailable where the unit fails to comply with the mandatory Chapter X procedure, including obtaining CT-3 certificates, required for duty-free procurement under the exemption notification. Payment of duty and an explanation for procedural non-compliance do not cure the failure to meet the exemption conditions. Refund is also subject to the unjust-enrichment bar under Section 11B of the Central Excise Act, including where inputs are used in captive consumption. Captive use alone does not establish that the duty incidence was not passed on. The refund claim was therefore refused on both procedural non-compliance and unjust enrichment. en-us Fri, 02 Jun 2000 00:00:00 +0530 Fri, 11 Nov 2011 16:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93478 Refund of duty paid on raw materials by a 100% export-oriented unit is unavailable where the unit fails to comply with the mandatory Chapter X procedure, including obtaining CT-3 certificates, required for duty-free procurement under the exemption notification. Payment of duty and an explanation for procedural non-compliance do not cure the failure to meet the exemption conditions. Refund is also subject to the unjust-enrichment bar under Section 11B of the Central Excise Act, including where inputs are used in captive consumption. Captive use alone does not establish that the duty incidence was not passed on. The refund claim was therefore refused on both procedural non-compliance and unjust enrichment. Case-Laws Central Excise Fri, 02 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93478