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 considering whether excise duty was included in the price of goods supplied to the Indian Railways. The Court upheld the Tribunal's finding that the contract prices were inclusive of excise duty, thereby rejecting the claim for refund based on unjust enrichment principles. The judgment clarified that if the price is inclusive of duties, the manufacturer cannot claim a refund of excise duty paid under protest.