UNION OF INDIA & ORS. ETC. vs BARMALT (INDIA) LIMITED, GURGAON ETC.

The Supreme Court ruled that malt and malt extract produced by Barmalt (India) Private Limited qualify as 'food products' under Exemption Notification No. 55 of 1975, thus entitling the respondent to a refund of excess duty paid. The Court upheld the Delhi High Court's decision, rejecting the Revenue's claim based on unjust enrichment. The Court confirmed that Barmalt is entitled to a total refund of Rs. 2,67,00,983.16, with Rs. 25,47,485.24 still pending refund.