https://www.taxtmi.com/caselaws?id=44411 Refund claims in indirect taxation are governed by an exhaustive statutory scheme for ordinary claims, but constitutional or wholly without-jurisdiction levies may still be challenged by suit or writ outside that framework. A payer who has passed on the incidence of excise duty cannot obtain refund merely by invoking mistake of law or Section 72 of the Contract Act, because restitution is barred by unjust enrichment. The amended refund provisions, including the rebuttable presumption of passing on and the Consumer Welfare Fund mechanism, were upheld as a valid response to unjust enrichment and were applied to pending matters that had not attained finality. en-us Thu, 19 Dec 1996 00:00:00 +0530 Mon, 29 Apr 2024 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44411 Refund claims in indirect taxation are governed by an exhaustive statutory scheme for ordinary claims, but constitutional or wholly without-jurisdiction levies may still be challenged by suit or writ outside that framework. A payer who has passed on the incidence of excise duty cannot obtain refund merely by invoking mistake of law or Section 72 of the Contract Act, because restitution is barred by unjust enrichment. The amended refund provisions, including the rebuttable presumption of passing on and the Consumer Welfare Fund mechanism, were upheld as a valid response to unjust enrichment and were applied to pending matters that had not attained finality. Case-Laws Central Excise Thu, 19 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44411