https://www.taxtmi.com/caselaws?id=191555 The court directed the petitioners to pay the differential excise duty to the respondents-Coal companies by a specified date, treating the payment as made under protest. The court emphasized the contractual obligations under the "Spot e-Auction Scheme 2007" and the pending Supreme Court decision on whether royalty is considered a tax. Refund issues were to be determined based on the Supreme Court's ruling and the principle of "Unjust Enrichment." The court stressed the importance of maintaining equilibrium in the recovery of sovereign dues, disposing of the writ petitions accordingly. en-us Fri, 27 Nov 2015 00:00:00 +0530 Fri, 07 Apr 2017 10:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191555 The court directed the petitioners to pay the differential excise duty to the respondents-Coal companies by a specified date, treating the payment as made under protest. The court emphasized the contractual obligations under the "Spot e-Auction Scheme 2007" and the pending Supreme Court decision on whether royalty is considered a tax. Refund issues were to be determined based on the Supreme Court's ruling and the principle of "Unjust Enrichment." The court stressed the importance of maintaining equilibrium in the recovery of sovereign dues, disposing of the writ petitions accordingly. Case-Laws Central Excise Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191555