COMMISSIONER, CENTRAL EXCISE Vs. DABUR INDIA LTD.

JUDGEMENT

(1.) THIS Central Excise Appeal has been filed under Section 35G of the Central Excise Act, 1944 against the final order dated 15th April, 2008 passed by Customs, Excise & Service Tax, Appellate Tribunal.

(2.) WHETHER , under the facts and circumstances of the case the respondents have rebutted the statutory presumption under Section 12B of the Act so as to be entitled for refund under Section 11B of the Act?

(3.) THE Assistant Commissioner vide its order dated 20th January, 2006 although allowed the refund claim of Rs. 11,478,517/ - but it was held that same is hit by principles of unjust enrichment, hence same was credited to "Consumer Welfare Fund".