https://www.taxtmi.com/caselaws?id=326613 The High Court dismissed the Writ Petitions concerning the refund of excise duty paid under protest for plastic pipes/tubes in Drip Irrigation System manufacturing. Emphasizing the principle of unjust enrichment, the Court upheld the orders denying the refund claim, stating the petitioner failed to prove non-passing of duty incidence to customers. The Court found the orders in compliance with statutory provisions and established legal principles, rejecting the petitioner's arguments based on differing interpretations of judgments related to unjust enrichment. en-us Thu, 10 Mar 2016 00:00:00 +0530 Wed, 19 Oct 2016 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326613 The High Court dismissed the Writ Petitions concerning the refund of excise duty paid under protest for plastic pipes/tubes in Drip Irrigation System manufacturing. Emphasizing the principle of unjust enrichment, the Court upheld the orders denying the refund claim, stating the petitioner failed to prove non-passing of duty incidence to customers. The Court found the orders in compliance with statutory provisions and established legal principles, rejecting the petitioner's arguments based on differing interpretations of judgments related to unjust enrichment. Case-Laws Central Excise Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326613