https://www.taxtmi.com/caselaws?id=43104 Refund of excise duty implemented under an appellate determination cannot be denied or recovered back on the basis of unjust enrichment when the refund flows from relief already adjudged as due. The Court treated the earlier appellate order as binding and rejected the contention that passing on the duty to customers defeated the refund claim. It also noted that reliance on the earlier Roplas decision was misplaced because it was no longer good law. The refund rejection and recovery notice were set aside, and refund with consequential interest was directed if payment was delayed. en-us Mon, 12 Aug 1991 00:00:00 +0530 Wed, 16 Jun 2010 11:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43104 Refund of excise duty implemented under an appellate determination cannot be denied or recovered back on the basis of unjust enrichment when the refund flows from relief already adjudged as due. The Court treated the earlier appellate order as binding and rejected the contention that passing on the duty to customers defeated the refund claim. It also noted that reliance on the earlier Roplas decision was misplaced because it was no longer good law. The refund rejection and recovery notice were set aside, and refund with consequential interest was directed if payment was delayed. Case-Laws Central Excise Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43104