https://www.taxtmi.com/caselaws?id=45033 Refund claims for indirect tax duty are to be pursued through the statutory refund machinery, not by a civil suit, save where the levy itself is unconstitutional. The text identifies Section 11B of the Central Excise Act, 1944 and Section 27 of the Customs Act, 1962 as the governing provisions, and notes that the claimant must also prove that the duty burden was not passed on to a third party. On that basis, a civil suit for refund is treated as not maintainable where the statutory route is available and the doctrine of unjust enrichment applies. en-us Mon, 03 Feb 1997 00:00:00 +0530 Thu, 08 Jul 2010 10:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45033 Refund claims for indirect tax duty are to be pursued through the statutory refund machinery, not by a civil suit, save where the levy itself is unconstitutional. The text identifies Section 11B of the Central Excise Act, 1944 and Section 27 of the Customs Act, 1962 as the governing provisions, and notes that the claimant must also prove that the duty burden was not passed on to a third party. On that basis, a civil suit for refund is treated as not maintainable where the statutory route is available and the doctrine of unjust enrichment applies. Case-Laws Central Excise Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45033