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of <h1>Indian Supreme Court Dismisses Appeal; Refund Possible If Unjust Enrichment Proven by Appellant.</h1> <h3>Collector Versus Indian Oxygen Ltd.</h3> Collector Versus Indian Oxygen Ltd. - 2000 (119) E.L.T. A174 (SC) The Supreme Court of India dismissed the appeal without interference. No costs were awarded, but any refund would depend on proving no unjust enrichment as per the judgment in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 (S.C.).
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