DY. COMMISSIONER vs CONSUMER COOP. STORES

The Supreme Court upheld the Calcutta High Court's decision that Section 31A of the Andaman & Nicobar Islands (Amendment) Regulation, 1984 is ultra vires, and Sections 6(1) and 6(2) of the Regulation are invalid. The Court ruled that the principle of unjust enrichment does not apply as there was no evidence that the excise duty paid was passed on to consumers. Consequently, the Court affirmed the High Court's order for the refund of excise duty to the licensees.