1992 (1) TMI 128 - HC - Central Excise

Summary

The High Court of Karnataka directed the Central Government to refund the excess duty paid by the respondent under the Central Excises and Salt Act, 1944, for a full three-year period. The judgment of a Full Bench of the Court and an amendment to the Act regarding "unjust enrichment" were considered in determining the refund amount. The writ petitioner must establish that the duty incidence was not passed on to others, and any refundable amount will be credited to the Consumer Welfare Fund. The order under appeal was modified accordingly.