https://www.taxtmi.com/caselaws?id=343073 In refund claims involving goods sold on a cum-duty basis, the doctrine of unjust enrichment is stated to be inapplicable where duty is separately shown in invoices only to satisfy excise-rule requirements. The note follows the jurisdictional High Court's view that a statutory invoice disclosure does not, by itself, show recovery of duty from customers. On that basis, the mere mention of duty in the invoice does not bar refund of Additional Excise Duty, and the refund cannot be denied on unjust enrichment grounds. en-us Fri, 05 May 2017 00:00:00 +0530 Thu, 18 May 2017 07:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343073 In refund claims involving goods sold on a cum-duty basis, the doctrine of unjust enrichment is stated to be inapplicable where duty is separately shown in invoices only to satisfy excise-rule requirements. The note follows the jurisdictional High Court's view that a statutory invoice disclosure does not, by itself, show recovery of duty from customers. On that basis, the mere mention of duty in the invoice does not bar refund of Additional Excise Duty, and the refund cannot be denied on unjust enrichment grounds. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343073