https://www.taxtmi.com/circulars?id=334 The unjust enrichment principle applies to refunds of duty paid on imported raw materials consumed captively; claimants must establish that the incidence of duty was not passed on, directly or indirectly, to any other person before a refund under the statutory refund provisions is permitted. Central Excise refund practice is to be aligned with this requirement and pending or decided cases should be reviewed accordingly. en-us Thu, 06 Apr 2000 00:00:00 +0530 Tue, 23 Sep 2008 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=334 The unjust enrichment principle applies to refunds of duty paid on imported raw materials consumed captively; claimants must establish that the incidence of duty was not passed on, directly or indirectly, to any other person before a refund under the statutory refund provisions is permitted. Central Excise refund practice is to be aligned with this requirement and pending or decided cases should be reviewed accordingly. Circulars Central Excise Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=334