https://www.taxtmi.com/caselaws?id=41327 Writ relief for refund of excess excise duty was refused because Article 226 discretion must serve public good and cannot be used to let a petitioner keep both the higher price recovered from consumers and a refund from the Government. The claim was not based on payment under mistake of law, so the refund cases allowing recovery on that basis did not apply. The Court treated any refund as belonging, if at all, to the actual consumers and found that payment to the petitioner would amount to unjust enrichment. The petitioner was therefore not entitled to refund in writ jurisdiction. en-us Tue, 04 May 1982 00:00:00 +0530 Wed, 02 Jun 2010 10:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41327 Writ relief for refund of excess excise duty was refused because Article 226 discretion must serve public good and cannot be used to let a petitioner keep both the higher price recovered from consumers and a refund from the Government. The claim was not based on payment under mistake of law, so the refund cases allowing recovery on that basis did not apply. The Court treated any refund as belonging, if at all, to the actual consumers and found that payment to the petitioner would amount to unjust enrichment. The petitioner was therefore not entitled to refund in writ jurisdiction. Case-Laws Central Excise Tue, 04 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41327