- (1.) The order of the High Court directed refund of excise duty. It did so because of an order of the Tribunal, the appeal against which has been dismissed by this Court. The order of the High Court directing refund was honored by the appellants on 27-3-1991, that is to say, well before the amendments in the statute relating to unjust enrichment. That aspect does not, therefore, come into consideration and no other point is made out. The appeal is dismissed.
(2.) No order as to costs.;