https://www.taxtmi.com/caselaws?id=47234 SC dismissed the appeals, holding the appellant not entitled to octroi/exemption or refund for re-processed sugar. The Court ruled the doctrine of unjust enrichment applies independently of Section 11B and bars recovery where the claimant has not shown payment of the contested amount and that the burden was not passed to consumers. Findings below established the appellant had passed the duty to consumers, so granting relief would produce unjust enrichment. Accordingly, refusal of exemption/refund was neither arbitrary nor inequitable, and the impugned orders were upheld. en-us Wed, 09 Mar 2005 00:00:00 +0530 Mon, 22 Sep 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47234 SC dismissed the appeals, holding the appellant not entitled to octroi/exemption or refund for re-processed sugar. The Court ruled the doctrine of unjust enrichment applies independently of Section 11B and bars recovery where the claimant has not shown payment of the contested amount and that the burden was not passed to consumers. Findings below established the appellant had passed the duty to consumers, so granting relief would produce unjust enrichment. Accordingly, refusal of exemption/refund was neither arbitrary nor inequitable, and the impugned orders were upheld. Case-Laws Central Excise Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47234