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

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..... Order dated 4.2.2000 (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 wo .....

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..... ber of Civil Appeals were being filed by the Department against Tribunal Judgements relying on the case of M/s. Solar Pesticide Pvt. Ltd. of the Bombay High Court. The Hon'bie Supreme Court has favourably disposed off one such Civil Appeal No. 7189 of 1999 in the case of Collector of Central Excise, Meerut Vs. M/s. Star Paper Mills Ltd. relying on its own order issued on its own order issued on 4. .....

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