Indian Supreme Court Dismisses Appeal; Refund Possible If Unjust Enrichment Proven by Appellant.

The SC of India dismissed the appeal, upholding the lower court's decision. No costs were awarded to either party. However, any potential refund is contingent upon the appellant demonstrating the absence of unjust enrichment, consistent with the precedent set in Mafatlal Industries Ltd. v. Union of India.

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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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