Supreme Court of India
Union Of India (Uoi) And Ors. vs Anmol Trading Corpn. Ltd. And Anr. on 18 February, 1997
Equivalent citations: 1999(113)ELT25(SC), (2000)10SCC473, AIRONLINE 1997 SC 395
Bench: S.P. Bharucha, S.B. Majmudar
ORDER
1. The order of the High Court directed refund of excise duty. It did so because of an order of the Tribunal, the appeal against which has been dismissed by this Court. The order of the High Court Directing refund was honoured by the appellants on 27th March, 1991, that is to say, well before the amendments in the statute relating to unjust enrichment. That aspect does not, therefore, come into consideration and no other point is made out. The appeal is dismised.
2. No order as to costs.