Exceptions to the Doctrine of Unjust Enrichment :

As per first proviso to sub-section (2) of section 27 the doctrine of unjust enrichment does not apply to the refund of duty and interest, if any, paid on such duty if such amount is relatable to:

(i) drawback of duty payable under sections 74 and 75;

(ii) export duty as specified in section 26;

(iii) the duty and interest, if any, paid on such duty paid by the importer or the exporter, as the case may be, if he had not passed on the incidence of such duty and interest to any other person;

(iv) the duty and interest on imports made by an individual for his personal use;

(v) the duty and interest borne by the buyer, if he had not passed on the incidence of such duty and interest to any other person;

(vi) the duty and interest borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify. However, no notification under clause (vi) shall be issued unless in the opinion of the Central Government the incidence of duty and interest has not been passed on by the persons concerned to any other person.

Important Judgments

If excess tax is paid, except cases involving the principles of unjust enrichment, the excess tax must be refunded	Corporation Bank v. Saraswati Abharansala 2009 (233) ELT 3 (SC)
Refund claim cannot be filed by the CH agent in his own name, without power of attorney	Jaswant b. Shah v. CC 1996 (81) E.L.T. 669 (Tribunal)
Burden of proof that incidence of duty has not been passed on to consumers is on assessee.	Banmore Foam v. CCE 2006 (193) ELT 112
Time limit is not applicable when the duty is paid under protest.	Girish Foods v. CCE (2007) 211 ELT 388 (CESTAT)
Interest on delayed refund is payable at the rates as applicable time to time and not at the rate applicable on day when refund was due.	CCus. v Consolidated Solvents and Chemical Corporation (2009) 243 ELT 625 (Tri.)