Bar of unjust enrichment doesn’t apply as imported goods used for manufacture of final product

Commissioner of Customs Vs Graphite India Limited (CESTAT Kolkata)

CESTAT Kolkata held that question of unjust enrichment in terms of section 27(2) of the Customs Act doesn’t not arise as imported goods are used as raw material for manufacture of final product i.e. imported goods are not sold to someone else.

Facts- The respondent is a manufacturer of Graphite Electrodes. They imported some material/goods from the suppliers of Japan. The respondent is eligible for exempt

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