https://www.taxtmi.com/caselaws?id=102610 Refund claims for captively consumed goods were treated as not barred by unjust enrichment where the issue had already been settled in the assessee's favour. The Tribunal followed earlier authority holding that unjust enrichment did not defeat such claims and rejected the Commissioner's reliance on a pending challenge to the Bombay High Court decision as a basis to deny relief. The result was that the refund claim was allowed. en-us Mon, 20 Mar 2000 00:00:00 +0530 Wed, 15 Feb 2012 15:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102610 Refund claims for captively consumed goods were treated as not barred by unjust enrichment where the issue had already been settled in the assessee's favour. The Tribunal followed earlier authority holding that unjust enrichment did not defeat such claims and rejected the Commissioner's reliance on a pending challenge to the Bombay High Court decision as a basis to deny relief. The result was that the refund claim was allowed. Case-Laws Central Excise Mon, 20 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102610