M/s Hindustan Metal Pressing Works vs Commissioner of Central Excise, Pune

The Supreme Court ruled that the principles of unjust enrichment under Section 11B of the Central Excise Act, 1944, do not apply in the case of M/s Hindustan Metal Pressing Works, as the refund of excise duty was granted prior to the enactment of these provisions. The Court held that the authorities erred in concluding that the appellant had intentionally paid excess duty to claim a refund, as there was no application filed under Section 11B for such refund. The appeal was allowed, overturning the decisions of the lower authorities regarding the recovery of the refunded amount.