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that doctrine of unjust enrichment, would apply even to cases of captive Consumption. Placing reliance on the decision of the Hon'ble Supreme Court ... because of exemption and since it is essentially a case of captive consumption of duty paid goods. 6. Under normal circumstance, a manufacturer would have

activities other than power generation and which generated power for captive consumption. The words used in the Notification No. 133/85 were - "Power Projects

that doctrine of unjust enrichment applies even in the case of captive consumption and held that the revenue failed to demonstrate how the duty liability ... that doctrine of unjust enrichment applies even in the case of captive consumption. But Revenue has failed to demonstrate how the duty liability