9911796707
TMI Blog1999 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... In these five appeals preferred by Revenue, arising out of common Order-in-Appeal dated 24-5-1996 issue involved is whether principle of unjust enrichment is applicable where the products in respect of which refund of duty is claimed has been captively consumed. 2. When the matters were called, no one was present on behalf of any of the respondents in spite of notices. We therefore, heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed on to the buyers of HDPE sacks and therefore, even in the ratio of Solar Pesticides [1992 (57) E.L.T. 201], it will not be difficult for the buyers of the HDPE sacks to claim the refund of duty. Finally he mentioned that the Supreme Court, in the case of Union of India v. Bombay Tyres International Ltd. [1983 (14) E.L.T. 1896], has held that all the costs incurred to make the goods complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e since the goods imported are not sold to anyone else. Hence he gets the refund. The Bombay High Court further held that the Scheme of Unjust Enrichment introduced by amendment of the Act envisages the direct transfer of burden of duty along with the sales of the same goods, which were imported to the buyers. In the case of captive consumption, the duty paid on the raw material becomes part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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