https://www.taxtmi.com/caselaws?id=113544 The Tribunal set aside the Commissioner (Appeals)'s order directing payment of a refund claim of Rs. 5,25,290 to the respondents, emphasizing the applicability of unjust enrichment principles. It highlighted that unjust enrichment applies even if raw material is captively consumed, citing relevant legal precedents. The matter was remanded for a fresh decision, stressing the importance of examining pricing practices and ensuring fair adjudication in duty payment and refund claims. The appeal of the Revenue was allowed for further consideration. en-us Tue, 08 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113544 The Tribunal set aside the Commissioner (Appeals)'s order directing payment of a refund claim of Rs. 5,25,290 to the respondents, emphasizing the applicability of unjust enrichment principles. It highlighted that unjust enrichment applies even if raw material is captively consumed, citing relevant legal precedents. The matter was remanded for a fresh decision, stressing the importance of examining pricing practices and ensuring fair adjudication in duty payment and refund claims. The appeal of the Revenue was allowed for further consideration. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113544