2002 (3) TMI 475 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai heard appeals against the Commissioner's order directing refund claims to be credited to the Consumer Welfare Fund account. The appellants requested deletion of this direction, arguing that unjust enrichment was not the issue discussed. The Tribunal agreed, stating that the proper officer must first examine the refund claim and determine unjust enrichment based on facts of each case. The direction to credit the refund to the Consumer Welfare Fund was deleted, and authorities were directed to consider materials presented by the appellants to justify their refund claims.