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Claim refund only when duty has been passed on

In a batch of appeals from different states, the Supreme Court ruled that a manufacturing company was not entitled to refund of commercial taxes if benefits under the law are not passed on to the ultimate consumer. Otherwise, there would be unjust enrichment, the court stated while hearing the appeals, led by Commissioner of Central Excise vs Addision & Co. Manufacturers had claimed refunds on taxes paid, invoking discounts such as those on excise and turnover tax. The authorities issued notices asking the firm to show that the duty had not been passed on to buyers.

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