2001 (3) TMI 429

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..... y the Department, they have claimed that the question of law stated below has arisen from the Final Order No. A/272/98-NB dated 25-3-1998 [1998 (103) E.L.T. 689 (Tri.)] passed by this Tribunal in Appeal No. C/120/97-NB. "Whether in a case where duty paid imported goods have not been sold as such by the importer but used captively for manufacture of other goods, it can be said that incidence of du .....

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..... Referring to the Apex Court's decision, ld. JDR submits the principle of unjust enrichment incorporated in Section 27 of the Customs Act would be applicable in respect of imported raw materials captively consumed in the manufacture of a final product. In view of this position, ld. JDR submits, the provisions of Section 28D, which casts a burden on the assessee to prove that the incidence of duty .....

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..... ight of the Supreme Court's decision. This argument, however, will not help the Department in the present application inasmuch as the law which prevailed at the time when the Tribunal passed the above final order was the law laid down by the High Court in Solar Pesticides (supra). The question before me at present is whether the question of law formulated by the Revenue in the present application .....

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