https://www.taxtmi.com/caselaws?id=42085 The Court held that Tyrecord Warpsheets were not liable to Central Excise duty. The petitioner was entitled to a refund of the excise duty paid under protest. The principle of unjust enrichment applied, and the Court directed the refund to a Special Officer for distribution to rightful claimants. The Court did not address the delay and laches argument, focusing on the refund process instead. The appeal was disposed of with no order as to costs. en-us Wed, 29 Apr 1987 00:00:00 +0530 Wed, 09 Jun 2010 10:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42085 The Court held that Tyrecord Warpsheets were not liable to Central Excise duty. The petitioner was entitled to a refund of the excise duty paid under protest. The principle of unjust enrichment applied, and the Court directed the refund to a Special Officer for distribution to rightful claimants. The Court did not address the delay and laches argument, focusing on the refund process instead. The appeal was disposed of with no order as to costs. Case-Laws Central Excise Wed, 29 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42085