9911796707
TMI Blog1997 (7) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... esan, Sr. Manager, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The Commissioner of Central Excise, Mumbai-I has filed the appeals against two different captioned orders of the Commissioner of Central Excise (Appeals) by which he has remanded the case to the jurisdictional Asstt. Commissioner of Central Excise. The respondents filed two refund claims for Rs. 7,52,505.22 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India [1992 (57) E.L.T. 201 (Bom.)]. He also followed the Madras High Court in the case of Indo Swiss Synthetic Gem Manufacturing Co. Ltd. v. Collector of Customs - 1992 (59) E.L.T. 345. According to the judgment, the doctrine of unjust enrichment has no application in cases where the imported goods are either consumed by the importer or are used by him in the manufacture of other products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment at para 98 that the situation in the case of captive consumption has not been dealt with by the Supreme Court in the judgment and that that question was left open. Again in para 148 it has been observed that it is made clear that whatever is stated in the judgment will not apply in the cases of goods which are captively consumed. 4. We have carefully considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Pvt. Ltd. and Indo Swiss Synthetics Gem Manufacturing Co. Ltd. supra will have to be followed. In the Bombay High Court judgment in Solar Pesticides Pvt. Ltd. case the Court observed that the input of duty paid copper may become a part of the cost of manufacture of copper exychloride, but when the copper oxychloride is sold in the market, it is difficult to ascertain how much of the original im ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
