https://www.taxtmi.com/caselaws?id=43066 HC held that the doctrine of unjust enrichment under proviso (c) to Section 27(2) of the Customs Act does not apply where imported goods (copper scrap) are consumed as raw material in manufacture and not sold as such. As the additional duty of customs on scrap could not be directly passed on to buyers of the finished product (Copper Oxychloride), the case fell under proviso (a) to Section 27(2), entitling petitioner-importer to refund. HC made the rule absolute, directing respondents to process and grant refund claims after verification. The ancillary claim for interest on the refunded amounts was rejected, considering the circumstances and timing of discovery of mistake of law. en-us Tue, 22 Oct 1991 00:00:00 +0530 Mon, 08 Dec 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43066 HC held that the doctrine of unjust enrichment under proviso (c) to Section 27(2) of the Customs Act does not apply where imported goods (copper scrap) are consumed as raw material in manufacture and not sold as such. As the additional duty of customs on scrap could not be directly passed on to buyers of the finished product (Copper Oxychloride), the case fell under proviso (a) to Section 27(2), entitling petitioner-importer to refund. HC made the rule absolute, directing respondents to process and grant refund claims after verification. The ancillary claim for interest on the refunded amounts was rejected, considering the circumstances and timing of discovery of mistake of law. Case-Laws Customs Tue, 22 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43066