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2013 (10) TMI 394 - SC - VAT and Sales TaxRefund - unjust enrichment - Exemption from Duty – Wine Manufacturers - The Government of Maharashtra issued a notification thereby exempting the levy of excise duty to wine manufacturers partly for the year 2001 and remitted the whole of the excise duty – Held that:- The High Court had therefore concluded that if such an excise duty was collected by the manufacturers by making it a part of the maximum retail price, allowing them to retain it further without allowing it to flow back to the state coffers would amount to unjust-enrichment as noticed by this Court in the case of Mafatlal Industries Ltd. vs. Union of India & Ors. [1996 (12) TMI 50 - SUPREME COURT OF INDIA ]. The High Court had not committed any error whatsoever which would call for our interference under Article 136 of the Constitution of India - If for any reason the respondents/other authorities had issued notices directing the appellants and other wine manufacturers to deposit the excise duty which according to the respondents was collected by the manufacturers, it was for the manufacturers to file appropriate reply thereby bringing it to their notice that they have not collected such excise duty and the same was also reflected in their books of account - If such a reply was filed by the wine manufacturers, it was for the authority to consider the same and pass an appropriate reasoned order - If for any reason the appellants were aggrieved by the order that may be passed by the authority considered, they would be at liberty to ventilate their grievances before an appropriate forum.
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