https://www.taxtmi.com/caselaws?id=253223 Refund of duty paid on captively consumed intermediate goods had to be reconsidered on the question of unjust enrichment, because the decisive issue was whether the duty incidence had been passed on. The Court noted that the documents said to have been filed before the appellate authority were not before it, and the matter had to be examined on that evidentiary basis under the governing law on unjust enrichment. The refund claim was remanded to the Original Authority for fresh consideration of both the refund entitlement and unjust enrichment. en-us Thu, 25 Sep 2014 00:00:00 +0530 Fri, 05 Jun 2015 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253223 Refund of duty paid on captively consumed intermediate goods had to be reconsidered on the question of unjust enrichment, because the decisive issue was whether the duty incidence had been passed on. The Court noted that the documents said to have been filed before the appellate authority were not before it, and the matter had to be examined on that evidentiary basis under the governing law on unjust enrichment. The refund claim was remanded to the Original Authority for fresh consideration of both the refund entitlement and unjust enrichment. Case-Laws Central Excise Thu, 25 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253223