Doctrine of unjust enrichment will be applicable in case of refund of duty paid on capital goods which are captively consumed
Last updated: 20 April 2015
Court :
Hon’ble Supreme Court
Brief :
The Hon’ble Supreme Court allowed the appeal in favour of the Revenue by setting aside the decision the Hon’ble Tribunal and held that Doctrine of Unjust Enrichment will be applicable in case of refund of duty paid on Capital goods, which are used captively.
Citation :
Commissioner of Central Excise, Chennai-III Vs. Grasim Industries [2015 (4) TMI 389 - SUPREME COURT]
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Bimal Jain
Published in Excise
Views : 2378
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