https://www.taxtmi.com/caselaws?id=123521 A plea challenging the applicability of unjust enrichment under the Central Excise Act was treated as a legal issue that could be raised at the appellate stage and was not rejected as a new plea. The matter was remanded because the question of whether the duty burden had been passed on in captive consumption required fresh examination by the original authority. The authority was directed to consider the refund claim, examine the balance sheet and chartered accountant's certificate, and decide the pleaded non-applicability of unjust enrichment after hearing both sides. The impugned order was set aside and the refund dispute left open for reconsideration. en-us Wed, 20 Feb 2008 00:00:00 +0530 Fri, 14 Sep 2012 18:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123521 A plea challenging the applicability of unjust enrichment under the Central Excise Act was treated as a legal issue that could be raised at the appellate stage and was not rejected as a new plea. The matter was remanded because the question of whether the duty burden had been passed on in captive consumption required fresh examination by the original authority. The authority was directed to consider the refund claim, examine the balance sheet and chartered accountant's certificate, and decide the pleaded non-applicability of unjust enrichment after hearing both sides. The impugned order was set aside and the refund dispute left open for reconsideration. Case-Laws Central Excise Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123521