https://www.taxtmi.com/caselaws?id=45298 The court dismissed the writ petition, ruling that the company must repay the refunded excise duty following the Supreme Court's judgment overturning the High Court's refund order. The court rejected the company's arguments based on Section 11A of the Central Excise Act and the doctrine of restitution, emphasizing the company's obligation to voluntarily repay the amount without necessitating specific directions. Additionally, the court found the company's defense of passing on the refunded amount to dealers/distributors unconvincing, stating that it did not absolve the company of its repayment obligation to the Union of India. en-us Fri, 30 Jul 1999 00:00:00 +0530 Fri, 09 Jul 2010 16:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45298 The court dismissed the writ petition, ruling that the company must repay the refunded excise duty following the Supreme Court's judgment overturning the High Court's refund order. The court rejected the company's arguments based on Section 11A of the Central Excise Act and the doctrine of restitution, emphasizing the company's obligation to voluntarily repay the amount without necessitating specific directions. Additionally, the court found the company's defense of passing on the refunded amount to dealers/distributors unconvincing, stating that it did not absolve the company of its repayment obligation to the Union of India. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45298