COMMNR. OF CENTRAL EXCISE, JAIPUR vs M/S. BIRLA CORP. LTD.

The Supreme Court held that the principle of unjust enrichment does not apply to refund claims where excise duty was paid under protest, as established in Sinkhai Synthetics & Chemicals (P) Ltd. v. Collector of Central Excise, Aurangabad. The Court set aside the CEGAT's ruling that had previously denied the refund based on unjust enrichment, affirming that the refund should be granted to the respondent. The decision clarified the applicability of Section 11-B of the Central Excise Act, 1944, and emphasized that payments made under protest are exempt from the unjust enrichment doctrine.