1991 (8) TMI 93 - HC - Central Excise

Summary

The petitioners challenged an order by the Assistant Collector of Central Excise demanding repayment of Rs. 1,42,092.74 due to unjust enrichment. The High Court ruled in favor of the petitioners, stating that the Department cannot deny refund based on unjust enrichment. The order demanding repayment was quashed. (Case citation: 1991 (8) TMI 93 - HIGH COURT OF JUDICATURE AT BOMBAY)