1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.140 OF 2006 The Commissioner of Central Excise and Customs Nasik. ...Appellant. vs. M/s.Electronica Machine Tools Ltd. ...Respondent. --- Mr.P.S.Jetly with Ms.Aruna Kahut, for Appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 16TH July, 2008. P.C.:- Heard the learned Counsel appearing for appellant. As the refund has been ordered by the Tribunal, there is no question of appellant being unjustly enriched. The appeal is, therefore, rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---