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of <h1>Commissioner's dismissal of duty refund appeal overturned, appellants' appeals allowed</h1> The Commissioner (Appeals) incorrectly dismissed the appellants' appeal challenging the order to credit the duty refund to the Consumer Welfare Fund. The ... Appeal The appellants filed appeals against an order-in-appeal regarding refund of duty. Adjudicating authority ordered refund to be credited to Consumer Welfare Fund, which was challenged by appellants. Commissioner (Appeals) misdirected himself on the issue and dismissed the appeal incorrectly. The order was set aside, and the matter was sent back for a fresh decision. Appeals of the appellants allowed by way of remand.
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