https://www.taxtmi.com/caselaws?id=189109 Refund of duty on captively consumed copper cathode cuts was held not to be barred by unjust enrichment because the duty incidence was not passed on to buyers. The principle applies to captive consumption, but its operation depends on whether the burden has in fact been recovered. Where final product prices are fixed independently on ruling LME prices, the duty paid on the intermediate goods does not affect the sale price, so the refund claim remains maintainable. The lower appellate authority failed to address the material submission on LME-based pricing, and the refund had been credited to the Cenvat account on that basis. en-us Tue, 02 Feb 2010 00:00:00 +0530 Mon, 25 Jun 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189109 Refund of duty on captively consumed copper cathode cuts was held not to be barred by unjust enrichment because the duty incidence was not passed on to buyers. The principle applies to captive consumption, but its operation depends on whether the burden has in fact been recovered. Where final product prices are fixed independently on ruling LME prices, the duty paid on the intermediate goods does not affect the sale price, so the refund claim remains maintainable. The lower appellate authority failed to address the material submission on LME-based pricing, and the refund had been credited to the Cenvat account on that basis. Case-Laws Central Excise Tue, 02 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189109