Supreme Court · 2015 INSC 213 · Decided 13 March 2015
COMMNR. of Central Excise, CHENNAL-111 v. Grasim Industries
- Court
- Supreme Court of India
- Citation
- 2015 INSC 213 · [2015] 4 S.C.R. 515
- Case number
- CIVIL APPEAL No. 8359/2003
- Decided
- 13 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Doctrine of Unjust Enrichment - Applicability of - In c the case of refund of duty paid on 'capital goods' used captively - Held: The doctrine is applicable in case of refund of duty paid on 'capital goods' used captively, unless it is proved by the assessee that in costing of a particular goods' was not taken D into consideration - In the present case, claim for refund of duty paid on such goods, to be decided after the assessee demonstrates to the authorities concerned that cost of 'capital goods' was not included in the costing of the product - Central Excise Act, 1944. E
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