https://www.taxtmi.com/caselaws?id=165586 Excess excise duty collected on levy sugar was not refundable to the petitioner where the overcharge had been passed on to purchasers and, in substance, to consumers. The statutory scheme under the Levy Sugar Price Equalization Fund Act, 1976 was treated as the proper mechanism for dealing with such excess realisation, so the amount was directed to the Controller of the Fund rather than returned personally to the collector. The core principle is that a party who has shifted the burden of an unlawful levy cannot retain the excess, and consumer restitution may be channelled through the statutory fund. en-us Thu, 19 Jan 1978 00:00:00 +0530 Sat, 02 Aug 2014 11:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165586 Excess excise duty collected on levy sugar was not refundable to the petitioner where the overcharge had been passed on to purchasers and, in substance, to consumers. The statutory scheme under the Levy Sugar Price Equalization Fund Act, 1976 was treated as the proper mechanism for dealing with such excess realisation, so the amount was directed to the Controller of the Fund rather than returned personally to the collector. The core principle is that a party who has shifted the burden of an unlawful levy cannot retain the excess, and consumer restitution may be channelled through the statutory fund. Case-Laws Central Excise Thu, 19 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165586