1999 (6) TMI 157

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..... .K. Agrawal, Member (T)]. These are 3 appeals arising out of the common order passed by the Commissioner (Appeals), Indore involving the issue whether the doctrine of unjust enrichment applies in the case of refund of duty paid on goods captively consumed. 2. When the matter was called, no one was present on behalf of the respondents in spite of notice. We, therefore heard Shri H.K. Jain, .....

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..... tapes has been passed on to the buyers of sacks as the sacks are solely manufactured by the manufacturer out of the HDPE tapes, and accordingly reasoning given in the Solar Pesticides (P) Ltd. is not applicable to the facts of the present matter. They also mentioned that as per the decision of the Supreme court in Bombay Tyre International case 1983 (14) E.L.T. 1896, all expenses incurred to make .....

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..... Tribunal in many cases holding that when the goods are captively consumed the principles of unjust enrichment in respect of duty paid on the goods captively consumed does not apply as it will not be possible for the customers of the goods to claim the refund of duty under clause (e) of the proviso to Section 11B(2) of the Central Excise Act. Similar situation exists in the present matters and rat .....

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