2015 (8) TMI 534 - SCH - Central Excise

Denial of refund claim - Payment made under protest - Unjust enrichment - Held that - payment in question for which refund was sought was made under protest and also that the assessee had not passed on the burden of Excise duty, so paid, to the ultimate consumers. On these facts the question of unjust enrichment in the present case does not arise - Decision of HC 2004 (3) TMI 83 sustained - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal and ordered the refund of the amount in question to the respondent along with interest within three months. The court found that the payment made under protest and not passed on to consumers negated the issue of unjust enrichment.