https://www.taxtmi.com/caselaws?id=192499 The High Court dismissed the writ petition seeking a refund of Excise Duty on Skimmed Milk Powder, amounting to Rs. 1,17,31,275.71, citing reasons of unjust enrichment. The Court emphasized that the burden of the duty was passed on to consumers, not the petitioner, and granting the refund would lead to unjust enrichment at the expense of consumers. Additionally, the Court noted the petitioner's lack of diligence in pursuing the remedy and the delay in seeking the refund, ultimately upholding the principles of equity in tax refund cases. en-us Wed, 18 Dec 1991 00:00:00 +0530 Sat, 03 Jun 2017 12:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192499 The High Court dismissed the writ petition seeking a refund of Excise Duty on Skimmed Milk Powder, amounting to Rs. 1,17,31,275.71, citing reasons of unjust enrichment. The Court emphasized that the burden of the duty was passed on to consumers, not the petitioner, and granting the refund would lead to unjust enrichment at the expense of consumers. Additionally, the Court noted the petitioner's lack of diligence in pursuing the remedy and the delay in seeking the refund, ultimately upholding the principles of equity in tax refund cases. Case-Laws Central Excise Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192499