https://www.taxtmi.com/caselaws?id=171051 Refund of excise duty on imported rectified spirit used captively in manufacture was resisted on the ground of unjust enrichment. The SC accepted the respondent's affidavit that the duty incidence was not passed on because the final product's price was mandatorily fixed by a trading agency based on London Metal Exchange rates, leaving no scope to load any part of the impugned duty into the sale price. Finding no basis to disbelieve this evidence, the SC held that unjust enrichment was not attracted and declined to interfere with the HC's direction for refund. The appeals were dismissed. en-us Thu, 27 Nov 1997 00:00:00 +0530 Mon, 29 Dec 2025 23:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171051 Refund of excise duty on imported rectified spirit used captively in manufacture was resisted on the ground of unjust enrichment. The SC accepted the respondent's affidavit that the duty incidence was not passed on because the final product's price was mandatorily fixed by a trading agency based on London Metal Exchange rates, leaving no scope to load any part of the impugned duty into the sale price. Finding no basis to disbelieve this evidence, the SC held that unjust enrichment was not attracted and declined to interfere with the HC's direction for refund. The appeals were dismissed. Case-Laws Indian Laws Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171051