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1999 (6) TMI 157
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....he Appellant. None, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - These are 3 appeals arising out of the common order passed by the Commissioner (Appeals), Indore involving the issue whether the doctrine of unjust enrichment applies in the case of refund of duty paid on goods captively consumed. 2. When the matter was called, no one was present on behalf of ....
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.... and there is no difficulty in ascertaining as to how much duty on HDPE tapes has been passed on to the buyers of sacks as the sacks are solely manufactured by the manufacturer out of the HDPE tapes, and accordingly reasoning given in the Solar Pesticides (P) Ltd. is not applicable to the facts of the present matter. They also mentioned that as per the decision of the Supreme court in Bombay Tyre ....