https://www.taxtmi.com/caselaws?id=105601 The Supreme Court reversed the Bombay High Court's decision in the Solar Pesticides case, establishing the bar of unjust enrichment for duty refund claims on imported goods used captively. The Tribunal remanded the case for a fresh review at the lower appellate level, emphasizing the need for proper assessment of evidence and consideration of the Supreme Court's judgment. The Commissioner was directed to reevaluate the Chartered Accountant's Certificate and provide a reasoned decision after allowing the assessee a fair opportunity to present their case. en-us Wed, 26 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 14:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105601 The Supreme Court reversed the Bombay High Court's decision in the Solar Pesticides case, establishing the bar of unjust enrichment for duty refund claims on imported goods used captively. The Tribunal remanded the case for a fresh review at the lower appellate level, emphasizing the need for proper assessment of evidence and consideration of the Supreme Court's judgment. The Commissioner was directed to reevaluate the Chartered Accountant's Certificate and provide a reasoned decision after allowing the assessee a fair opportunity to present their case. Case-Laws Customs Wed, 26 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105601