https://www.taxtmi.com/caselaws?id=177290 The lower Appellate Authority allowed the refund claim of &8377; 85,895/- on duty paid waste and scrap from the machining process. The Commissioner (Appeals) relied on a Tribunal's order in a similar case, and the Revenue did not dispute this decision. The High Court also supported the Tribunal's decision. The refund claim was rightly sanctioned based on these precedents. The plea to test the refund claim for unjust enrichment in the case of captive consumption was rejected as the waste and scrap were not received back from the job workers, leading to the appeal being rejected. en-us Wed, 17 Jan 2007 00:00:00 +0530 Wed, 06 Jan 2016 16:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177290 The lower Appellate Authority allowed the refund claim of &8377; 85,895/- on duty paid waste and scrap from the machining process. The Commissioner (Appeals) relied on a Tribunal's order in a similar case, and the Revenue did not dispute this decision. The High Court also supported the Tribunal's decision. The refund claim was rightly sanctioned based on these precedents. The plea to test the refund claim for unjust enrichment in the case of captive consumption was rejected as the waste and scrap were not received back from the job workers, leading to the appeal being rejected. Case-Laws Central Excise Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177290