Commnr. Of Central Excise, Calcutta vs M/S. Panihati Rubber Ltd

The Supreme Court addressed the issue of unjust enrichment under the Central Excise and Salt Act, 1944, specifically regarding the classification of goods and the inclusion of excise duty in the pricing. The Court upheld the Tribunal's finding that the price quoted in the contract was inclusive of excise duty, thus ruling that the bar of unjust enrichment did not apply. The Court affirmed the Tribunal's reliance on the precedent set in Cimmco Ltd. Vs. Collector of Central Excise, Jaipur, and dismissed the appeal, allowing the refund of excise duty paid under protest.