TaxTMI 
TaxTMI 
1995 (5) TMI 99
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....cise Act and that the amount were to be credited to the Consumer Welfare Fund under Section 12C of the Act. On going through the paper book filed by the appellants, it was found that there had been earlier proceedings and this amount was part of the refund earlier sanctioned and was appropriated for adjustment towards a demand arising at a later point of time. 2. Sh. Bose Crwos, the learned representative of the appellant was asked to explain the position right from the beginning as to how the amount sought to be refunded came to be earlier sanctioned and what happened after the refund was sanctioned. He pleaded that the appellants manufactured goods in the various units by employing the handicapped persons and the goods manufactured ....
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....led to the refund of the amount adjusted against the demand of Rs. 20,767.15. The appellants, therefore, sought for the refund of this amount of Rs. 10,846.75 which was adjusted towards their demand under the order of the Asstt. Collector dated 8-3-1990. He pleaded that on 8-3-1990, Section 11B which has not been amended for the purpose of unjust enrichment and this amount therefore should have been refunded to the appellants. The learned Asstt. Collector by his order dated 28-6-1993 while upholding the appellants claim for refund of the amount, has not given the amount holding that the burden of duty had been passed on their customers and therefore in terms of Section 11B(2) the amount could not be paid to them and the same was required to....
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....ted 8-3-1990. So far as therefore the original amount of Rs. 53,901.07, the full credit of this amount can be taken to have been given to the appellants partly by way of refund in cash amounting to Rs. 41,035.10 and partly by adjustment of the balance which was held over under the order of the Asstt. Collector dated 8-3-1990. So far as the event of refund relating to refund of the amount of Rs. 53,901.07 is concerned, the same can be taken to have been concluded by this order of the Asstt. Collector and this amount of Rs. 10,846.75, therefore, cannot be taken to be relatable to the refund arising on account of payment of duty when the goods were exempted under the aforesaid notification. The refund claimed by the appellants which is the sub....