1997 (11) TMI 516

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....gh Court regarding refund of the amount of excise duty that has been paid by the respondent to the appellant on the import of rectified spirit for use in the manufacture of copper by the respondent. The High Court has held that the State Legislature was not competent to impose excise duty on rectified spirit since it is not fit for human consumption. Shri Aruneshwar Gupta, the learned counsel appe....

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....he respondent, has been filed wherein it has been stated that there is no question of any unjust enrichment of the respondent as a result of the refund of the excise duty paid on rectified spirit because the respondent has not passed on the duty to any consumer of the final product, viz., copper, manufactured by the respondent. It has been stated in the said affidavit that the price of copper has ....