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TMI Blog2002 (3) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 quantum of turn over tax paid and if the refund claims are found to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 impugned before us and therefore, the Commissioner (Appeals) did not come to a detaile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as they may opt to prove that the bar of unjust enrichment does not hit their claim of refund and the amounts are rightly required to be refunded. 6. In this view of the matter, we delete the direction of the Commissioner (Appeals) impugned before us viz the same may be credited to the Consumer Welfare Fund Account and direct the authorities on remand to consider the materials that may be pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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