https://www.taxtmi.com/caselaws?id=47126 The High Court dismissed the writ petition seeking a refund of excise duty, upholding the denial of the refund and directing the amount to be credited to the Consumer Welfare Fund. The court found that the amended Section 11B applied to the case, requiring proof that the duty burden was not passed on to another person. The petitioner failed to provide sufficient evidence of unjust enrichment, leading to the denial of the refund and interest on the amount. Despite an argument for an alternative remedy, the court allowed the writ petition to proceed, emphasizing the legal complexities involved. en-us Fri, 15 Nov 2002 00:00:00 +0530 Tue, 27 Jul 2010 11:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47126 The High Court dismissed the writ petition seeking a refund of excise duty, upholding the denial of the refund and directing the amount to be credited to the Consumer Welfare Fund. The court found that the amended Section 11B applied to the case, requiring proof that the duty burden was not passed on to another person. The petitioner failed to provide sufficient evidence of unjust enrichment, leading to the denial of the refund and interest on the amount. Despite an argument for an alternative remedy, the court allowed the writ petition to proceed, emphasizing the legal complexities involved. Case-Laws Central Excise Fri, 15 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47126