1999 (2) TMI 503 - AT - Customs

Summary

The appellate tribunal allowed the appeal of Smt. Archana Wadhwa for a refund claim of Rs. 64,830 related to excess duty payment on an Ink Jet Printing Machine used for printing on soft drink crowns. The tribunal held that the doctrine of unjust enrichment does not apply to capital goods used in manufacturing the final product, setting aside the rejection based on unjust enrichment.