https://www.taxtmi.com/caselaws?id=258507 The doctrine of unjust enrichment applies to refund claims for excise duty paid on captively used capital goods, because duty incidence may be embedded in the cost of manufacture rather than passed on directly. A claimant seeking refund must therefore prove that the duty element on such capital goods was not absorbed in the costing of the final product. If the cost was included in product cost, the refund is barred. The Tribunal's contrary view was set aside, and refund could be granted only on proof before the assessing authority that the duty burden had not entered the product costing. en-us Fri, 13 Mar 2015 00:00:00 +0530 Thu, 08 May 2025 14:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258507 The doctrine of unjust enrichment applies to refund claims for excise duty paid on captively used capital goods, because duty incidence may be embedded in the cost of manufacture rather than passed on directly. A claimant seeking refund must therefore prove that the duty element on such capital goods was not absorbed in the costing of the final product. If the cost was included in product cost, the refund is barred. The Tribunal's contrary view was set aside, and refund could be granted only on proof before the assessing authority that the duty burden had not entered the product costing. Case-Laws Central Excise Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258507