Unjust Enrichment --- refund - bar applicable in case of imported material used captively

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....000 (Civil Appeal No. 921 of 1992) in the case of UOI and others Vs. Solar Pesticide Pvt. Ltd. reported in 2000 (116) ELT 401(S.C.). The issue of applicability of unjust enrichment provision before granting refund under Section 27 of the Customs Act, 1962 was decided by the Hon'ble Bombay High Court in the case of M/s. Solar Pesticides Pvt. Ltd. stating that the said provision would not apply for ....