Unjust Enrichment Does Not Apply to Captively Consumed Goods Without Sale

Bhor Industries Ltd Vs Commissioner of Central Excise Mumbai – V (CESTAT Mumbai)

The appellant claimed refund of central excise duty for the period from 1970-1982. The refund was rejected. Appeal was filed. The Hon’ble CESTAT remanded the matter back to the appellate authority. Once again, same order was passed. The Hon’ble CESTAT remanded the matter with specific directions to consider the certificate of chartered accountant and the fact that there was captive consumption and hence, test of unjust enrichment was satisfied. Yet again, same order was passed. Hence, the

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