Union Of India vs Solar Pesticides Pvt. Ltd. Etc

The Supreme Court addressed the applicability of the doctrine of unjust enrichment in the context of customs duty refunds under the Customs Act, 1962, specifically Sections 27, 28C, and 28D. The Court upheld the High Court's ruling that unjust enrichment does not apply when the imported raw material is consumed captively, as the burden of proof regarding passing on the duty lies with the claimant. The Court affirmed the High Court's decision to grant the refund to the respondent, thereby rejecting the customs authorities' contention regarding the amendments to the Act.