hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3387 OF 1991 M/s. Shah Paper & Co. ... Petitioner Versus Union of India and Ors. ... Respondents Ms. Shilpa Balani for Petitioner. Mr. R.B. Pardeshi for Respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : AUGUST 11, 2009 P.C. The tribunal by its order dated 10.12.1990 had allowed the appeal preferred by the Petitioners herein and had directed the Assistant Collector of Customs to give consequential reliefs. Pursuant to the order Petitioners applied by communication of 18.2.1991 and subsequent communications for refund. As no order was passed, the present petition. A reply has been filed on behalf of the Respondents. It is pointed out that the Respondents had challenged the order of the tribunal before the Supreme Court which appeal was dismissed. It is also pointed out that considering the judgment of the Supreme Court in Mafatlal Industries Ltd. Vs. Union of India 1197 (68) ECR 209 (SC) as also the judgment in Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India, 2003 (158) ELT 135 (Bom) no refund can be claimed as that issue will be covered by the doctrine of unjust enrichment. There is order of the tribunal directing to grant consequential reliefs to the Petitioners. The respondents are bound to comply with the same subject to the law declared by the Supreme Court and considering the provisions of the Act and the rules. Rule made absolute to that extent. The entire exercise to be completed within twenty four weeks from the copy of this order being served by the Petitioners on the Respondents. (D.G. KARNIK,J.) (F.I. REBELLO,J.)