ORDER The revenue has come up against the order of the Tribunal alleging that as a result of the Tribunal s order, refund has to be given to the respondents. But now in view of the decision of this Court in the case of Mafatlal Industries v. Union of India1 no refund is to be granted where the burden of excise duty has been passed on by the manufacturer to the buyers. Admittedly, the manufacturer in this case has passed on the burden of duty to the buyers. No question of refund arises in this case. Therefore, the issue has now become of academic interest. The appeal is disposed of without disturbing the order of the Tribunal, but it is made clear that we have not expressed any opinion on the merits of the case. There will be no order as to costs. (C.R.) Appeal disposed of accordingly. *************