2004 (8) TMI 221

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....mber (T)]. - This appeal challenges the rejection of the appellant's refund claim on the ground of unjust enrichment. The contention of the appellant is that it was one of the manufacturers of "Swami" brand of Snuff and that the price for the product was fixed at the same amount by the brand name owner Lachman Das Beharilal. It is being pointed out that appellant alone was paying duty at a higher ....

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....d. v. CCE, 2003 (162) E.L.T. 840 (T) = 1998 (29) RLT 894 (3)     Karnataka Antibiotics & Pharmaceuticals Pvt. Ltd. v. CCE, 1996 (83) E.L.T. 114 (T) = 1996 (13) RLT 258 2. As against the above submission on behalf of the appellant, learned SDR has pointed out that the appellant's contention is not sustainable in view of the dictum in the judgment of the Hon'ble Supreme Cou....