1999 (6) TMI 157 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard 3 appeals on the issue of unjust enrichment in refund of duty on captively consumed goods. The Tribunal rejected the appeals, stating that the duty paid on goods captively consumed is not refundable as it is passed on to buyers, following the principle established in the Solar Pesticides case.