https://www.taxtmi.com/caselaws?id=285774 The Supreme Court overturned the High Court's decision and ruled against the manufacturer of cigarettes, directing them to refund the excess excise duty paid. The Court held that the manufacturer failed to prove that the duty burden was not passed on to consumers, as required under the amended Section 11B of the Central Excise Act. The manufacturer was ordered to refund the sum of Rs. 49,90,043.01 with interest, emphasizing the doctrine of unjust enrichment and denying the refund claim. en-us Fri, 16 Jul 1993 00:00:00 +0530 Sat, 25 Jan 2020 11:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285774 The Supreme Court overturned the High Court's decision and ruled against the manufacturer of cigarettes, directing them to refund the excess excise duty paid. The Court held that the manufacturer failed to prove that the duty burden was not passed on to consumers, as required under the amended Section 11B of the Central Excise Act. The manufacturer was ordered to refund the sum of Rs. 49,90,043.01 with interest, emphasizing the doctrine of unjust enrichment and denying the refund claim. Case-Laws Central Excise Fri, 16 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285774