Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1998 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (12) TMI 94 - SUPREME COURTWhether in view of the Andaman and Nicobar Islands (Amendment) Regulation, 1984 the respondents are entitled to claim refund of the excise duty levied and paid? Whether by application of the principle of 'unjust enrichment' the said respondents can be denied of getting the refund in question? Held that:- On consideration of the entire materials on record that it is nobody's case that the excise duty was recovered from the purchaser by the wine merchants. Since the burden has not been passed on to the purchaser as found by the High Court and the levy having been held to be unconstitutional, the State would not be entitled to resist the claim of refund by application of doctrine of 'unjust enrichment'. We, therefore, do not find any infirmity with the directions of the High Court to refund the illegal levy collected from the respondents. The appeals accordingly fail and are dismissed.
|