Supreme Court of India
Commnr. of Central Excise, Chennal-111 v. Grasim Industries
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From the headnote
Doctrine of Unjust Enrichment - Applicability of - In c the case of refund of duty paid on 'capital goods' used captively - Held: The doctrine is applicable in case of refund of duty paid on 'capital goods' used captively, unless it is proved by the assessee that in costing of a particular product, the cost of 'capital goods' was not taken into consideration - In the present case, claim for refund of duty paid on such goods, to be decided after the assessee demonstrates to the authorities concerned that cost of 'capital goods' was not included in the costing of the product - Central Excise
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