Union Of India vs Solar Pesticides Pvt. Ltd. Etc on 4 February, 2000
The Tribunal studied the Madras High Court's judgment in Indo-Swiss Synthetic Gem Manufacturing Co. and Anr. the apex court's decision in UOI v. Solar Pesticides Pvt. Ltd and the Mafatlal Industries v. UOI and the Tribunal's decision in Grasim Industries v. CCE in its decision in SRF Ltd. v. CC Chennai and decided that the principle of unjust enrichment was applicable in case of captively consumed goods.