2001 (8) TMI 413

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....K. Jain, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This Misc. Application filed by M/s. Mohan Sales (India) for setting aside the Adjudication Order dated 2-6-2001 in which the Asstt. Commissioner of Customs has sanctioned the refund of Rs. 3,40,374/- and has ordered the same amount to be credited to the Consumer Welfare Fund. 2. Shri J.S. Agarwal, lear....

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....es and a certificate from the Chartered Accountant to the Assistant Commissioner. The learned Advocate submitted that as the Assistant Commissioner has not complied with the Final Order passed by the Tribunal they have filed the Misc. Application for quashing the impugned Order with the direction to given effect to the Tribunal's Order. The learned Advocate also relied upon the following two decis....

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.... Consumer Welfare Fund as principle of unjust enrichment was found to be applicable in respect of that refund claim; that as per the judgment of the Supreme Court in the case of Mafatlal Industries case, 1997 (89) E.L.T. 247 (S.C.) before sanctioning any refund claim it has to be examined whether the incidence of duty has been passed on to any other person. The learned SDR, therefore, contended th....

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....n Consumer Welfare Fund are new proceedings and the statutory appeals as provided in the Customs Act have to be pursued by the applicants. If they are aggrieved with the Order of the Assistant Commissioner directing the deposit of refund amount to the Consumer Welfare Fund, they should file appeal in the proper Forum. Such matter cannot be taken up to the Tribunal by way of Misc. Application. The ....