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    <title>1997 (2) TMI 147 - SC Order</title>
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    <description>The Supreme Court dismissed the appeal on the refund of excise duty, as the High Court&#039;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)</description>
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      <description>The Supreme Court dismissed the appeal on the refund of excise duty, as the High Court&#039;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)</description>
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