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<h1>Supreme Court: No Passing On of Duty to Consumers</h1> <h3>Union of India & Anr. Versus Gujarat Insecticides Ltd. & Anr.</h3> The Supreme Court dismissed the appeal as the duty was paid under protest by the assessee during adjudication proceedings, and the intermediary product ... Denial of refund claim - Unjust enrichment - duty was paid under protest during the pendency of the adjudication proceedings - Held that:- there was no question of passing on this element of duty to consumers/buyers. We, thus, do not find any merit in this appeal - Decided against Revenue. The Supreme Court dismissed the appeal as the duty for which the refund claim was made was paid under protest by the assessee during adjudication proceedings, and it was found that the intermediary product was not marketable, so there was no passing on of duty to consumers.