2001 (2) TMI 484 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s. Kirloskar Brothers Ltd. regarding a refund claim of Rs. 9,765.50 related to Notification No. 239/86-C.E. The Tribunal set aside the order-in-appeal and granted the refund, subject to the law of unjust enrichment as per the Supreme Court's decision in Mafatlal Industries v. Union of India - 1997 (89) E.L.T. 247 (S.C.).