COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

carry out the implementation of the order, to go into the question as to whether there was any unjust enrichment on the part of the assessee or not. In coming to this conclusion, the High Court has extensively referred to a 9-Judge Bench of this Court in the case of Mafatlal Industries Ltd. and Others v. Union of India