2003 (12) TMI 178 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of the appellants for refund of Rs. 12.50 lakhs, as the sale price of finished goods remained the same despite a change in production capacity. The tribunal held that unjust enrichment does not apply in this case, and set aside the lower authorities' orders. (2003 (12) TMI 178 - CESTAT, Mumbai)