Rng IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.22 OF 2009 Commissioner of Central Excise,Pune-II .. Appellant vs M/s Manugraph India Ltd ... Respondents ... Ms.S.I.Shah for Appellant Ms.Aparna Hirandagi i,. Mr.M.H.Patil for Respondents Coram: F.I.Rebello and J.H.Bhatia, JJ Dated: 24th June, 2009 P.C. 1. In the instant case, in our opinion the issue of unjust enrichment would not arise. The respondent no.3 has paid under mistake of law and they are entitled to refund. Moreover, considering the two concurrent findings of fact question of law, as framed do not arise and as such the appeal is dismissed. { J.H.Bhatia, J } { F. I. Rebello, J }