https://www.taxtmi.com/caselaws?id=288084 The Tribunal allowed the appeal, stating that unjust enrichment principles do not apply to capital goods used in manufacturing processes. The decision was based on legal precedents, including a Madras High Court ruling, which highlighted that duty on capital goods is not passed on to customers. The Tribunal concluded that unjust enrichment does not extend to capital goods and set aside the rejection of the refund claim, providing relief to the appellant. en-us Tue, 20 Jan 1998 00:00:00 +0530 Mon, 18 May 2020 18:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288084 The Tribunal allowed the appeal, stating that unjust enrichment principles do not apply to capital goods used in manufacturing processes. The decision was based on legal precedents, including a Madras High Court ruling, which highlighted that duty on capital goods is not passed on to customers. The Tribunal concluded that unjust enrichment does not extend to capital goods and set aside the rejection of the refund claim, providing relief to the appellant. Case-Laws Income Tax Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288084