2006 (7) TMI 453

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....ndent. [Order per : K.K. Agarwal, Member (T)]. - The appellants in this case are manufacturers of Polyester yarns, Nylon chips and Polyester chips. They have filed three refund claims for Rs. 10,10,527/-, 1,06,403/- and 25,635/-. These refunds were subsequently set aside by Commissioner (Appeals) on the ground that in case of refund of Rs. 10,10,527/- and Rs. 1,06,403/-, the appellants have not....

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....sioner has held that as per the Hon'ble Supreme Court decision in Solar Pesticides case [2000 (116) E.L.T. 401 (S.C.)] the principle of unjust enrichment was not applicable in case of captive consumption which is wrong as the Supreme Court has held that doctrine of unjust enrichment will be applicable in the case of captive consumption also. Since the cost of the chips was inclusive of excise duty....