https://www.taxtmi.com/caselaws?id=51992 The Tribunal overturned the Commissioner (Appeals) decision, allowing the appellants' appeal for a refund of excess duty paid on Electro Static Precipitators. It determined that the doctrine of unjust enrichment was inapplicable, as the duty was not transferred to customers, with the goods used for captive consumption in a power plant. en-us Tue, 17 Jun 2003 00:00:00 +0530 Wed, 31 Jul 2024 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51992 The Tribunal overturned the Commissioner (Appeals) decision, allowing the appellants' appeal for a refund of excess duty paid on Electro Static Precipitators. It determined that the doctrine of unjust enrichment was inapplicable, as the duty was not transferred to customers, with the goods used for captive consumption in a power plant. Case-Laws Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51992