SUPREME COURT OF INDIA

Before:- B.N. Kirpal and D.P. Mohapatra, JJ.

Civil Appeal No. 4518 of 1992. D/d. 20.7.2000.

Collector of Central Excise, Chandigarh - Petitioner

Versus

S.D.O. Coil Fabrication - Respondent

Excise Refund - Some amount to be returned - Whether unjust enrichment - Question to be decided by the authorities in view of Mafatlal Industries Case. JT 1996(11) SC 283 : 1997(5) SCC 536, Relied.

[Para 1]

Cases Referred :-

Collector of Central Excise, Pune v. Daichi Karkaria Ltd., JT 1999 (5) SC 595.

Mafatlal Industries Ltd. v. Union of India, JT 1996 (11) SC 283 : 1997 (5) SCC 536.

ORDER

In view of the decision of this Court in Collector of Central Excise, Pune v. Daichi Karkaria Ltd., [JT 1999 (5) SC 595], the judgment of CEGAT under appeal is confirmed as a result thereof, some refund may be due to the respondent, but whether this is to be paid to it or not will depend upon the applicability of the principle of unjust enrichment. This question will be gone into by the authority concerned, keeping in mind the judgment of this Court in Mafatlal Industries Ltd. v. Union of India [JT 1996 (11) SC 283 : 1997 (5) SCC 536]. The appeal is disposed of. No costs.

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