https://www.taxtmi.com/caselaws?id=104385 Refund of excess customs duty on imported capital goods used captively in the factory was held not to be barred by unjust enrichment. The analysis distinguished capital goods that are used in manufacture from raw materials that are consumed, noting that the doctrine had been applied to the latter but not to non-consumed capital goods. As the imported ink jet printing machine was used in the factory and the relevant customs notification benefit had already been accepted, the refund could not be denied on unjust enrichment grounds and was allowed. en-us Wed, 10 Feb 1999 00:00:00 +0530 Tue, 28 Feb 2012 18:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104385 Refund of excess customs duty on imported capital goods used captively in the factory was held not to be barred by unjust enrichment. The analysis distinguished capital goods that are used in manufacture from raw materials that are consumed, noting that the doctrine had been applied to the latter but not to non-consumed capital goods. As the imported ink jet printing machine was used in the factory and the relevant customs notification benefit had already been accepted, the refund could not be denied on unjust enrichment grounds and was allowed. Case-Laws Customs Wed, 10 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104385