https://www.taxtmi.com/caselaws?id=42954 The High Court dismissed the writ petition seeking a refund of duty under the Central Excises and Salt Act, 1944. The Court found that although the duty collection was deemed illegal due to subsequent exemption clarification by the Government, ordering a refund could lead to unjust enrichment as the duty burden might have been passed on to consumers. The petitioner was allowed to pursue the claim before the Assistant Collector based on a Karnataka High Court judgment, with no costs awarded in the matter. en-us Fri, 07 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 12:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42954 The High Court dismissed the writ petition seeking a refund of duty under the Central Excises and Salt Act, 1944. The Court found that although the duty collection was deemed illegal due to subsequent exemption clarification by the Government, ordering a refund could lead to unjust enrichment as the duty burden might have been passed on to consumers. The petitioner was allowed to pursue the claim before the Assistant Collector based on a Karnataka High Court judgment, with no costs awarded in the matter. Case-Laws Central Excise Fri, 07 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42954