https://www.taxtmi.com/caselaws?id=45503 An unconstitutional excise levy collected from licensees remained refundable because section 31-A of the Andaman and Nicobar Islands (Amendment) Regulation, 1984 could not validate the collection without the required notification for imposing the special duty. The refund claim was also not defeated by unjust enrichment, as there was no material showing that the duty burden had been passed on to customers. The Court therefore sustained the direction to refund the illegal levy and rejected the defence that the payer would recover the same amount twice. en-us Wed, 09 Dec 1998 00:00:00 +0530 Sat, 19 Sep 2015 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45503 An unconstitutional excise levy collected from licensees remained refundable because section 31-A of the Andaman and Nicobar Islands (Amendment) Regulation, 1984 could not validate the collection without the required notification for imposing the special duty. The refund claim was also not defeated by unjust enrichment, as there was no material showing that the duty burden had been passed on to customers. The Court therefore sustained the direction to refund the illegal levy and rejected the defence that the payer would recover the same amount twice. Case-Laws Central Excise Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45503