2004 (9) TMI 552

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....r the Respondent. [Order]. -  In these two appeals which have been filed by the Revenue against the common Order-in-appeal the issue relates to the rejection of refund claims of the respondents. 2. The adjudicating authority allowed the refund claim of the amounts in question but directed that the same be credited to the Consumer Welfare Fund on the ground that the respondents have fa....

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.... in the financial year 2001-2002 which was subsequently finalized on 26-9-2002. The refund of Rs. 8,18,421.28/- was found due to them from the department. The refund was allowed but amount had been ordered to be credited to the Consumer Welfare Fund for having passed on incidence of duty to the ultimate buyers/consumers in terms of Section 12B of the Act by the adjudicating authority. But there be....