Collector Of Central Excise vs M/S. Textool Company Ltd on 12 February, 2018
(Union of India Vs. Indrol Lubricants & Specialities ltd.) wherein our High Court has dismissed the suit laid for refund of duty as not maintainable and further it is found that the question of unjust enrichment principles would also be applicable in the case relating to captive consumption as per the decision of the Apex Court reported in 2000 (116) E.L.T. 401 (S.C.)