2000 (10) TMI 51 - HC - Central Excise

Summary

The High Court of Judicature at Madras ruled in favor of the Revenue, stating that the duty refund cannot be allowed if the duty burden has been passed on to customers. The decision was based on the Supreme Court case of Union of India v. Solar Pesticide Pvt. Ltd. The respondent's claim for duty refund on Chlorine used in manufacturing Hydro Chloric Acid was rejected due to unjust enrichment.