https://www.taxtmi.com/caselaws?id=343073 Unjust enrichment does not bar an excise-duty refund merely because duty is separately shown on invoices where goods were sold at a cum-duty price. Statutory invoice disclosure under the excise rules does not, by itself, establish that the duty burden was recovered from customers. In a refund dispute concerning Additional Excise Duty, the applicable High Court principle treated the inclusive sale price and mandatory invoice declaration as insufficient to invoke unjust enrichment. Refund was therefore not deniable on the ground that duty appeared in the invoices. 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 Unjust enrichment does not bar an excise-duty refund merely because duty is separately shown on invoices where goods were sold at a cum-duty price. Statutory invoice disclosure under the excise rules does not, by itself, establish that the duty burden was recovered from customers. In a refund dispute concerning Additional Excise Duty, the applicable High Court principle treated the inclusive sale price and mandatory invoice declaration as insufficient to invoke unjust enrichment. Refund was therefore not deniable on the ground that duty appeared in the invoices. Case-Laws Central Excise Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343073