Jaina Wines Pvt. Ltd. & Ors vs State Of Maharashtra & Ors

The Supreme Court upheld the High Court's decision regarding the collection of excise duty by wine manufacturers in Maharashtra, stating that if manufacturers included excise duty in the Maximum Retail Price (MRP) despite being exempted, they must remit the collected amount to the State Government. The Court emphasized that retaining such amounts would constitute unjust enrichment, referencing Mafatlal Industries Ltd. vs. Union of India (1997) 5 SCC 536. The appeals by the wine manufacturers were dismissed, affirming the High Court's ruling without error under Article 136 of the Constitution of India.