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

The Supreme Court addressed the applicability of Section 11B of the Central Excise Act, 1944, concerning the principle of unjust enrichment in refund cases. The Court upheld the High Court's ruling that the amended provisions of Section 11B do not apply to cases where an order for refund has been passed but is pending implementation, as the proceedings under the unamended Section had attained finality. The Court reaffirmed that the authority cannot invoke the unjust enrichment principle during the implementation stage of a refund order, aligning with the precedent set in Mafatlal Industries Ltd. v. Union of India (1997) 5 SCC 536.