2000 (3) TMI 1028

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.... Shri Satnam Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal the issue involved is as to whether the principles of unjust enrichment is applicable to a refund claim filed by the appellants for the refund of the duty paid by them on the intermediate products, which were manufactured and captively used by them for their final products. 2. Th....

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....n of the Tribunal in the case of CCE, Chandigarh v. Metro Tyres Ltd. - 1995 (80) E.L.T. 410 (Tribunal) and contended that principle of unjust enrichment is not applicable to the case of the appellants. 4. On the other hand, Shri Satnam Singh, SDR has contended that the applicability of principles of unjust enrichment in the case of captively consumed goods has not been altogether ruled out....

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.... 6. In the instant case, this aspect of the matter regarding the passing of incidence of the duty by the appellants to the consumers, before disallowing their claim for refund on the principle of unjust enrichment, has not been gone into by both the authorities below. This issue cannot be decided by the Tribunal being a question of fact depending upon the evidence to be adduced by the appe....