Satyabrata Sinha, J. - (1.) Both these Appeals involving common questions of law and fact are taken up for hearing together and are being disposed of by this common judgment.
(2.) The plaintiff-respondent filed two suits for recovery of excess amount of excise duty paid to the Administration purported to be in terms of Andaman & Nicobar Islands Regulation No. Ill of 1876 read with Andaman Excise Rules, 1934.
(3.) A question arose as to whether the plaintiffs were entitled to a decree as prayed for in view of the doctrine of 'unjust enrichment'as they had passed on the said duty to the customers.;