JAINA WINES PVT. LTD. vs STATE OF MAHARASHTRA .

The Supreme Court upheld the High Court's ruling that wine manufacturers who collected excise duty as part of the Maximum Retail Price (MRP) must remit this amount to the State Government, as the manufacturers were exempt from excise duty under the Maharashtra Government's notification. The Court emphasized that retaining such collected excise duty would constitute unjust enrichment, referencing the principle established in Mafatlal Industries Ltd. vs. Union of India (1997) 5 SCC 536. The appeals were dismissed, affirming the High Court's decision.