https://www.taxtmi.com/caselaws?id=35347 The Supreme Court reversed the Bombay High Court's view on unjust enrichment in cases of captive consumption, leading to the initiation of recovery proceedings under Section 11-A of the Central Excise Act. The Tribunal correctly held that parallel proceedings could not be initiated once a previous order had attained finality. The High Court dismissed the appeal, affirming the Tribunal's decision based on the principle of res judicata. The judgment emphasized the importance of adhering to finality and the doctrine of res judicata in refund sanctioning and recovery proceedings under the Act. en-us Mon, 30 Nov 2009 00:00:00 +0530 Fri, 19 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35347 The Supreme Court reversed the Bombay High Court's view on unjust enrichment in cases of captive consumption, leading to the initiation of recovery proceedings under Section 11-A of the Central Excise Act. The Tribunal correctly held that parallel proceedings could not be initiated once a previous order had attained finality. The High Court dismissed the appeal, affirming the Tribunal's decision based on the principle of res judicata. The judgment emphasized the importance of adhering to finality and the doctrine of res judicata in refund sanctioning and recovery proceedings under the Act. Case-Laws Central Excise Mon, 30 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35347