2004 (6) TMI 483

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....aurav Kalia, Advocate, for the Respondent. [Order]. -  In this appeal filed by the Revenue against the impugned order, issue relates to the applicability of unjust enrichment to the refund claim of Rs. 5,25,290/- of the respondents. 2. The adjudicating authority allowed the refund but directed that it should be deposited to the Consumer Welfare Fund. The Commissioner (Appeals) h....

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....ased the price of the milk powder by Re. 1/- per kg. The plea of the respondents that this increase was a regular feature with them and they did not pass on the incidence of duty to the customers, appears to had not been examined by the Commissioner (Appeals) in the light of the ratio of law laid down in Mafatlal Industries v. Union of India, 1997 (89) E.L.T. 247 (S.C.) and Union of India v. Solar....