SANGHVI WOODS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this appeal which has been filed by the appellants against the impugned Order -in -appeal, the issue relates to the applicability of principle of unjust enrichment to their refund claim.

(2.) The authorities below have allowed the refund but ordered its deposit in the Consumer Welfare Fund by applying the abovesaid principle.

(3.) None has come present on behalf of the appellants. They have prayed for decision on merits.