Refund of excise cess remains barred by unjust enrichment when the tax burden was passed on to buyers.

Refund of cess paid on green tea after abolition of the levy was held to remain governed by the refund provisions of the Central Excise Act, unless the levy was unconstitutional. The argument that the bar on refund did not apply because the cess was no longer legally leviable was rejected. As the assessee did not dispute that the burden had been passed on to customers, the statutory prohibition based on unjust enrichment applied and the refund claim was not maintainable.

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Issues: Whether refund of cess paid on green tea, claimed after abolition of the levy, was barred by Section 11B of the Central Excise Act, 1944 on the ground that the duty burden had been passed on to buyers.

Analysis: The claim for refund arose from cess paid during the relevant period although the levy had been abolished by notification. The plea that Section 11B was inapplicable because no cess was legally leviable was rejected in view of the principle that refund claims are governed by Section 11B except where the levy is unconstitutional. The appellant also did not dispute the finding that the amount had been passed on to customers, which attracted the statutory bar to refund.

Conclusion: The refund claim was not maintainable and the appeal failed.

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