JUDGMENT

B.P. Jeevan Reddy, J.-Civil Appeal No. 960 of 1986 :

In this appeal preferred against the judgment of the Delhi High Court, two questions arise, viz., whether the malt and malt extract produced by the respondent, Barmalt (India) Private Limited (Barmalt), falls within the expression "food product" in Exemption Notification No. 55 of 1975 dated March 1, 1975 and whether the respondent is entitled to refund of the excess duty paid by him pending the decision of the High Court. The Assistant Collector took the view that malt and malt extract cannot be treated as food products and, therefore, not entitled to the benefit of the said Notification. On a writ petition being filed, the Delhi High Court upheld the respondent s plea and also held that it is entitled to the benefit of the said Exemption Notification. On the second issue, the Delhi High Court has overruled the Revenue s plea based on the theory of unjust enrichment. When this appeal came up for hearing on an earlier date, we held that the High Court was right in saying that malt and malt extract to qualify as food products and, therefore, the respondent has been rightly held entitled to the benefit of the aforesaid Notif