LUCAS TVS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) Both these appeals are in a very narrow compass against the order of the Commissioner (Appeals) who vide Para 4 has directed as follows :

(2.) The appeals herein are for requesting deletion of the words and phrases in the last sentence of the order impugned herein above viz. "the same may be credited to the Consumer Welfare Fund Account".

(3.) The learned Counsel for the appellants submits that the issue of unjust enrichment was not the issue on which they were heard at any time and since the Commissioner (Appeals) has remanded the matter, he should have remanded it to be determined in terms of Section 11B(2) of the Central Excise Act, 1944, which enjoins upon the authorities to determine the question of unjust enrichment and thereafter pass an order granting the refund of 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.