2002 (3) TMI 475

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri A. Jayachandran, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T) (Oral)]. -  Both these appeals are in a very narrow compass against the order of the Commissioner (Appeals) who vide Para 4 has directed as follows : "In view of the above observations, I remand the case to the lower authority for considering the evidence produced by the appellants with regard to the qua....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the amounts claimed or granting credit to the Consumer Welfare Fund. After this, the proper officer can decide the matter after hearing the appellants, for the refund on the question of unjust enrichment. 4. The learned DR points out that the question of unjust enrichment at the relevant time was before the Constitutional Bench of the Hon'ble Apex Court as recorded in Para 2 of the order i....