https://www.taxtmi.com/caselaws?id=44040 The Court dismissed the writ petition filed by a private limited company challenging a show cause notice and orders issued by Central Excise authorities and the Customs, Excise and Gold (Control) Appellate Tribunal. The company sought to quash the notice and orders, claiming refund of excise duty paid. The Court held that the Finance Bill 1986 should not be applied retrospectively and that the exemption notification did not grant a right to refund duty already paid. Applying the principle of unjust enrichment, the Court ruled that without proof that excess duty was not passed on, a refund cannot be granted, ultimately denying relief to the petitioner. en-us Tue, 03 Jan 1995 00:00:00 +0530 Tue, 22 Jun 2010 16:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44040 The Court dismissed the writ petition filed by a private limited company challenging a show cause notice and orders issued by Central Excise authorities and the Customs, Excise and Gold (Control) Appellate Tribunal. The company sought to quash the notice and orders, claiming refund of excise duty paid. The Court held that the Finance Bill 1986 should not be applied retrospectively and that the exemption notification did not grant a right to refund duty already paid. Applying the principle of unjust enrichment, the Court ruled that without proof that excess duty was not passed on, a refund cannot be granted, ultimately denying relief to the petitioner. Case-Laws Central Excise Tue, 03 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44040