https://www.taxtmi.com/caselaws?id=33303 A manufacturer that did not avail an available exemption under Notification No. 1/93-CE at the time of clearance and instead paid full excise duty could not later seek refund of part of that duty. Because the goods had already moved through distributors, wholesalers, retailers and customers, the duty burden had been passed on and the ultimate buyers could not be identified for reimbursement. Any refund in those circumstances would unjustly enrich the manufacturer. The refund claim was therefore barred by the doctrine of unjust enrichment and was rejected. en-us Wed, 08 Apr 2009 00:00:00 +0530 Sun, 03 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33303 A manufacturer that did not avail an available exemption under Notification No. 1/93-CE at the time of clearance and instead paid full excise duty could not later seek refund of part of that duty. Because the goods had already moved through distributors, wholesalers, retailers and customers, the duty burden had been passed on and the ultimate buyers could not be identified for reimbursement. Any refund in those circumstances would unjustly enrich the manufacturer. The refund claim was therefore barred by the doctrine of unjust enrichment and was rejected. Case-Laws Central Excise Wed, 08 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33303