https://www.taxtmi.com/caselaws?id=167828 Input tax refund on consumables used in job-work processing is not allowable where the value of those consumables has already been recovered through job-work charges, because a further refund would amount to unjust enrichment. The Karnataka HC noted that job-work charges may include not only labour but also the inputs necessary to finish the goods, and the claimant must place material showing the terms of the arrangement. On that basis, the Court found no legal error in revisional interference under section 64(1) where the appellate relief had been set aside. en-us Mon, 08 Oct 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167828 Input tax refund on consumables used in job-work processing is not allowable where the value of those consumables has already been recovered through job-work charges, because a further refund would amount to unjust enrichment. The Karnataka HC noted that job-work charges may include not only labour but also the inputs necessary to finish the goods, and the claimant must place material showing the terms of the arrangement. On that basis, the Court found no legal error in revisional interference under section 64(1) where the appellate relief had been set aside. Case-Laws VAT and Sales Tax Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167828