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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) TM .....

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chased Electro Static Precipitators ( ESPs ) from BHEL, Ranipet on which, concessional 5% ad valorem duty was payable in terms of the Notification No.78/1990-CE dated March 20, 1990 provided an officer not below the rank of Deputy Secretary in the Mi .....

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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 bu .....

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ore the Hon ble CESTAT, where the appeal was allowed in favour of the Respondent by holding that the Capital goods viz. ESPs have been only used captively for pollution control purpose and the same is not used for processing or manufacturing of any o .....

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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 p .....

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a part of variable cost; 2. Therefore, the principle laid down in Solar Pesticides Case that unjust enrichment applicable in case of captive consumption, would extend to Capital goods which are used in the manufacture of a product and have gone into .....

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not taken into consideration; 4. The observation of the Hon ble Tribunal that Capital goods viz. ESPs have been only used captively for pollution control purpose and the same is not used for processing or manufacturing of any other final product and .....

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njust Enrichment will be applicable in case of refund of duty paid on Capital goods, which are used captively. Thanks and Best Regards, Bimal Jain FCA, FCS, LLB, B.Com (Hons) Delhi: Flat No. 34B, Ground Floor, Pocket - 1, Mayur Vihar, Phase - I, Delh .....

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