ORDER In view of the decision of this Court in Collector of Central Excise, Pune v. Daichi Karkria Ltd.1, the judgment of CEGAT under appeal is confirmed as a result thereof, some refund may be due to the respondent, but whether this is to be paid to it or not will depend upon the applicability of the principle of unjust enrichment. This question will be gone into by the authority concerned, keeping in mind the judgment of this Court in Mafatlal Industries Ltd. v. Union of India2. The appeal is disposed of. No costs. Appeal disposed of accordingly. ***************** Parallel Citaitons of other Journals : Collector of Central Excise v. S.D.O. Coil Fabrication, 2001(4) Supreme 524 : 2000 (10) JT 505 : 2000 (72) ECC 3 00019