https://www.taxtmi.com/caselaws?id=312664 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. en-us Thu, 16 Sep 1999 00:00:00 +0530 Fri, 01 Mar 2024 12:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312664 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. Case-Laws Central Excise Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312664