COMMNR. OF CENTRAL EXCISE, LUCKNOW vs M/S. KESAR ENTERPRISES LTD. . — C.A. No. 1364 - 1365/2001

Case Summary: C.A. No. 001364-001365/2001 Outcome: The Supreme Court allowed the Commissioner of Central Excise's appeals and set aside the Tribunal's order. The Court held that Kesar Enterprises Ltd. is not entitled to refund of excess duty paid, as allowing such refund would constitute "unjust enrichment" prohibited under Section 11B of the Central Excise Act, 1944. The Court applied its earlier three-Judge Bench precedent in *Sahakari Khand Udyog Mandal Ltd. v. Commissioner of Central Excise & Customs* [2005(3) SCC 738]. Each party bears its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.