https://www.taxtmi.com/caselaws?id=47405 Rule 3 of the Paper and Paperboard Cess Rules, 1981 was treated as incorporating the refund framework of Section 11B of the Central Excise Act as understood in 1981, so later amendments did not assist the refund claim. More importantly, refund of cess was barred by the doctrine of unjust enrichment because the burden had been passed on to customers. The statutory refund rule was treated as reflecting that equitable principle, and a writ claim could not succeed where repayment would leave the claimant enriched at the expense of consumers. en-us Tue, 26 Apr 2005 00:00:00 +0530 Mon, 06 May 2024 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47405 Rule 3 of the Paper and Paperboard Cess Rules, 1981 was treated as incorporating the refund framework of Section 11B of the Central Excise Act as understood in 1981, so later amendments did not assist the refund claim. More importantly, refund of cess was barred by the doctrine of unjust enrichment because the burden had been passed on to customers. The statutory refund rule was treated as reflecting that equitable principle, and a writ claim could not succeed where repayment would leave the claimant enriched at the expense of consumers. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47405