STATE OF ORISSA vs MAHANADI COALFIELDS LTD. .

The Supreme Court ruled that the respondents are entitled to a refund of Rs. 49,22,68,098.89 along with accrued interest as per the interim order dated 3.1.1994, which mandated refund upon the respondents succeeding in their writ petitions. The Court clarified that the use of the term 'entitled' in the subsequent order dated 21.4.1995 did not negate the right to refund, as the condition for refund had been satisfied. The objection raised regarding 'unjust enrichment' was dismissed as frivolous, affirming the obligation to refund the amount collected.