Maharashtra State Power Generation Co. ... vs Commissioner Of Customs (Import) ... on 23 June, 2011
The Honble High Court of Karnataka in the case of Pharmacia India (P) Ltd. (supra) the machinery which was imported by the assessee was for installation at its factory premises to be used for purpose of manufacture as captive consumption and not for further sale of the same, in which event, there would have been no occasion to collect the duty from its customer such being the case, the Tribunal was right in holding that refund claim was not hit by the rule of unjust enrichment. The above case laws apply to all forms of the case.