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Doctrine of Unjust Enrichment will be applicable in case of refund of duty paid on Capital goods which are captively consumed

Central Excise - By: - Bimal jain - Dated:- 21-4-2015 - Dear Professional Colleague, We are sharing with you an important judgment of Hon ble Supreme Court, in the case of Commissioner of Central Excise, Chennai-III Vs. Grasim Industries [2015 (4) TMI 389 - SUPREME COURT] on the following issue: Issue: Whether Doctrine of Unjust Enrichment can be applicable in case of refund of duty paid on Capital goods which are captively consumed? Facts and background: Grasim Industries ( the Respondent ) pur .....

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l rate of 15% ad valorem duty and sought for refund of the extra duty paid amounting to ₹ 27,66,970/-. However, the Ld. Commissioner of Central Excise refused to release this refund claimed on the ground that the Respondent had passed on the burden and therefore refunding the extra duty paid would result in unjust enrichment. On appeal being filed to the Ld. Commissioner of Central Excise (Appeal) Chennai, wherein also refund was rejected. Thereafter, the Respondent preferred an appeal bef .....

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of Indian Farmers Fertiliser Coop. Ltd. Vs. C.C.E. Ahmedabad [1996 (7) TMI 141 - SUPREME COURT OF INDIA] and Union of India Vs. Solar Pesticides Pvt. Ltd.[2000 (2) TMI 237 - SUPREME COURT OF INDIA] ( Solar Pesticides Case ), held as under: 1. If a particular material is used for manufacture of a final product that has to be treated as the cost of the product. Insofar as cost of production is concerned, it may include Capital goods which are a part of fixed cost as well as raw material which are .....

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