https://www.taxtmi.com/caselaws?id=42507 Refund of excise duty paid by mistake was examined under the refund machinery in the Central Excise Rules, 1944 and the restitutionary principle in Section 72 of the Indian Contract Act, 1872. The Court emphasised that writ relief should not enable repayment where the duty burden has already been passed on to consumers, as that would amount to unjust enrichment. It noted conflicting authority on refunds claimed after mistaken payment and declined to grant refund relief in the present proceedings, directing that the issue be considered by a larger Bench for determination of entitlement in light of unjust enrichment. en-us Thu, 30 Mar 1989 00:00:00 +0530 Fri, 11 Jun 2010 16:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42507 Refund of excise duty paid by mistake was examined under the refund machinery in the Central Excise Rules, 1944 and the restitutionary principle in Section 72 of the Indian Contract Act, 1872. The Court emphasised that writ relief should not enable repayment where the duty burden has already been passed on to consumers, as that would amount to unjust enrichment. It noted conflicting authority on refunds claimed after mistaken payment and declined to grant refund relief in the present proceedings, directing that the issue be considered by a larger Bench for determination of entitlement in light of unjust enrichment. Case-Laws Central Excise Thu, 30 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42507