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Roxborough v Rothmans of Pall Mall Australia Ltd
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Roxborough v Rothmans of Pall Mall Australia Ltd : ウィキペディア英語版
Roxborough v Rothmans of Pall Mall Australia Ltd

''Roxborough v Rothmans of Pall Mall Australia Ltd'' () (HCA 68 ) is an Australian unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant.
==Facts==
Mr Roxborough sought to recover a tobacco licence fee from Rothmans Ltd. That was required to be paid by the Business Franchise Licences (Tobacco) Act 1987 (NSW) and was struck down by the High Court of Australia because it was held to be an excise, which only the Federal Government could charge. This left the wholesaler with a windfall, paid to it that were then going to go onto the State government. It had been found that the retailers had already passed on the fees to their customers.

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