2003 (10) TMI 514

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..... : P.S. Bajaj, Member (J) (Oral)]. - This appeal has been filed by the appellants against the impugned Order-in-Appeal Nos. 371 to 380/98 dated 6-5-98 by which the Commissioner (Appeals), has remanded the matter, for de novo consideration to the lower authority, regarding the refund claim of the appellants. 2. The ld. Counsel has contended that the revenue filed an appeal only on the streng .....

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..... file allowing the refund claim to the appellants. He did not pass any speaking order in that regard. He did examine the refund claim of the appellants in the light of doctrine of unjust enrichment as propounded by the Apex Court in the case of Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 (S.C.), wherein it has been ruled that no refund is permissible to an assessee, if he has .....

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