1997 (2) TMI 147 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal regarding refund of excise duty as the High Court's order was based on a Tribunal decision upheld by the Court. The appellants had already refunded the duty before any changes in the statute regarding unjust enrichment. No other points were raised. No costs were awarded. (1997 (2) TMI 147 - SC)