Judgment

Pattanaik, J.-In these appeals the Judgment of the Division Bench of Calcutta High Court dated 31st of January, 1994 is under challenge and the question for consideration is whether in view of the Andaman & Nicobar Islands (Amendment) Regulation, 1984 the respondents are entitled to claim refund of the excise duty levied and paid. The further question which arises for consideration is whether by applica­tion of the principle of ‘unjust enrichment’ the said respondents can be denied of getting the refund in question.

2. The respondents had obtained licence to vend Indian made foreign liquor on the basis of a public auction. The Chief Commissioner of Andaman & Nicobar Islands issued a notification purporting to be one in exercise of powers conferred under Rule 29 of Andaman Excise Rules, 1934 prescribing the rate of excise duty payable by the licensees-respondents on such Indian made foreign liquor. A licensee, Jagannath of Middle Point, Port Blair filed a writ petition challenging the aforesaid notification and the notification was held to be invalid as the Chief Commissioner had no power to levy the excise duty in ques­tion. Against the Judgment of the learned Single Judge,