Supreme Court of India
The Deputy Commissioner Etc. v. Consumer Co-operative Stores Ltd.
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What the Court ordered
In view of the aforesaid amendment of the Excise Regulation, the Excise Authorities of Andaman & Nicobar Islands rejected the prayer for refund of the duty and the respondents then moved the High Court in writ petitions challenging the legality of the amended provision and seeking a writ of mandamus to the appellant to refund the alleged illegal levy collected by the Excise Authorities.
Judgment, page 3
From the headnote
Excise-Refund-Doctrine of 'unjust enrichment'-App/icabi/ity of Notification prescribing excise duty to be payable by licencees on the vending of Indian made foreign liquor issued by Chief Commissioner under R.29 of Andaman Excise Rules, 1934-Licencees paying the duties in advance High Court, on challenge, set aside the said notification and directing the Department to pass final orders on application for refund in certain other cases as well-But before the refund of the duty, President promulgating Andaman & Nicobar Islands (Amendment) Regulation, 1984 authorising levy of duty on such goods
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