Supreme Court of India
Commnr. of Central Excise, Calcutta v. M/s. Panihatl Rubber Ltd
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Central Excise Act, 1944 Dispute regarding classification of goods for payment of excise duty Manufacturer depositing excise duty under protest-Contention of manufacturer upheld-Manufacturer seeking refund of excise duty paid- Authorities rejecting claim for refand applying principle of unjust enrichment Whether claimant entitled to refund of excise duty paid-Held, principle of unjust enrichment not attracted as price fixed under contract was inclusive of excise duty and burden of excise duty not passed on to customers-Jn the facts, held, manufacturer entitled to refimd of excise duty.
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