https://www.taxtmi.com/caselaws?id=353950 Where unregistered small-scale manufacturers did not separately charge or recover Central Excise duty from buyers, the realised price was treated as cum-duty price. On that factual basis, no duty element was passed on, so the doctrine of unjust enrichment did not bar refund. The refund of excess duty paid, including the related interest component deposited with duty, was therefore admissible and the refund claim was upheld in full. en-us Thu, 02 Nov 2017 00:00:00 +0530 Mon, 15 Jan 2018 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353950 Where unregistered small-scale manufacturers did not separately charge or recover Central Excise duty from buyers, the realised price was treated as cum-duty price. On that factual basis, no duty element was passed on, so the doctrine of unjust enrichment did not bar refund. The refund of excess duty paid, including the related interest component deposited with duty, was therefore admissible and the refund claim was upheld in full. Case-Laws Central Excise Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353950