https://www.taxtmi.com/caselaws?id=43008 The court found in favor of the petitioners regarding the refund of excess excise duty collected by the respondents. The court determined that the burden of the excess duty had not been passed on to consumers by the distributors, entitling the petitioners to the refund. The court also held that the respondents could not rely on unjust enrichment as a defense against the refund claim. The respondents were ordered to refund the excess excise duty deposited in court, along with interest, without costs to either party. The Prothonotary was directed to implement the court's decision. en-us Thu, 14 Jun 1990 00:00:00 +0530 Tue, 15 Jun 2010 16:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43008 The court found in favor of the petitioners regarding the refund of excess excise duty collected by the respondents. The court determined that the burden of the excess duty had not been passed on to consumers by the distributors, entitling the petitioners to the refund. The court also held that the respondents could not rely on unjust enrichment as a defense against the refund claim. The respondents were ordered to refund the excess excise duty deposited in court, along with interest, without costs to either party. The Prothonotary was directed to implement the court's decision. Case-Laws Central Excise Thu, 14 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43008