Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December, 1996
36.
Again another Constitution Bench of this Court
in Mafatlal Industries Ltd. and others vs. Union of India
and other [(1997) 5 SCC 536], speaking through Justice B.P. Jeevan
Reddy, delivering the majority judgment, and dealing with
a case of refund of Central Excise Duty held: