Supreme Court upholds dismissal of excise duty refund appeal in line with Tribunal ruling.

The Supreme Court dismissed the appeal on the refund of excise duty, as the High Court's decision was in line with a Tribunal ruling upheld by the Court. The duty had been refunded prior to statutory changes on unjust enrichment. No additional arguments were presented, and no costs were awarded. (1997 (2) TMI 147 - SC)

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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)

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