1999 (2) TMI 503

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....p;The dispute involved in the present appeal is the refund claim of Rs. 64,830/- rejected by the authorities below on the ground of unjust enrichment. The said refund claim became due to the appellants as a result of excess payment of duty on import of one Ink Jet Printing Machine utilised by them for the purpose of printing of date/batch No. etc. on the crown after bottling of soft drinks. The ap....

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....) RLT 645 (CEGAT), wherein after considering all the relevant judgments it has been held the doctrine of unjust enrichment is inapplicable where the imported goods are consumed in the manufacture of other goods captively. As such he prays for allowing the appeal. 3. Resisting the arguments Shri R.K. Roy, ld. JDR submits that all these decisions are in respect of the raw material imported and....