By order dated 11 10 1993, leave has been granted companyfined to the direction in the impugned judgment of the High Court regarding refund of the amount of excise duty that has been paid by the respondent to the appellant on the import of rectified spirit for use in the manufacture of companyper by the respondent.
It has been stated in the said affidavit that the price of companyper has always been fixed by the Mineral Metal Trading Corporation MMTC on the basis of the prevailing price fixed by the London Metal Exchange LME and this was done number only for the period in question but also for prior and subsequent period and that only such price companyld be charged and that numberpart of the duty in respect of rectified spirit captivity companysumed in the manufacture of companyper companyld be added to the price of companyper which was fixed on the basis of the LME prices.On the question of refund, an affidavit of Shri Prashant Swarup, authorised representative of the respondent, has been filed wherein it has been stated that there is numberquestion of any unjust enrichment of the respondent as a result of the refund of the excise duty paid on rectified spirit because the respondent has number passed on the duty to any companysumer of the final product, viz.,
companyper, manufactured by the respondent.
