https://www.taxtmi.com/caselaws?id=46191 The court dismissed the petition filed by a yarn and fabric manufacturing company seeking a refund of excise duty paid under the Handloom Cess Act. The court found that the company had included the cess in customer bills, indicating the burden was passed on to consumers, leading to unjust enrichment. As the company did not bear the duty's burden, granting a refund would unfairly benefit the manufacturer at the expense of consumers. The court emphasized the principle that refunds should not result in unjust enrichment and, therefore, ruled against the petitioner. en-us Tue, 15 Jan 2002 00:00:00 +0530 Fri, 16 Jul 2010 13:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46191 The court dismissed the petition filed by a yarn and fabric manufacturing company seeking a refund of excise duty paid under the Handloom Cess Act. The court found that the company had included the cess in customer bills, indicating the burden was passed on to consumers, leading to unjust enrichment. As the company did not bear the duty's burden, granting a refund would unfairly benefit the manufacturer at the expense of consumers. The court emphasized the principle that refunds should not result in unjust enrichment and, therefore, ruled against the petitioner. Case-Laws Central Excise Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46191