2006 (8) TMI 419

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....ellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order]. -  Heard both sides. The appellants were allowed the impugned refund by the Tribunal order dated 24-11-2003. Shri Anand Nainawati, leanred C.A. appearing for the appellants, states that subsequent to passing of this order, the appellants have filed a refund claim in proper form and the amounts have been refunded to them wi....

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....ter hearing both sides and perusal of the case records including the cited decision, I find that in the case of J.K. Cement (cited supra), the issue related to payment of the refund amount to the Consumer Welfare Fund, whereas in the present case, the refunded amounts were adjusted against the duty amount confirmed and payable by the appellants. Since such adjustment is permitted under the law, it....