2005 (10) TMI 488

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....lesharia, Consultant and Z.B. Nagarkar, Advocate, for the Appellant. [Order]. - The appellants mentioned here-in-above have filed appeal against Order-in-Original No. 42/Refund/2005-06/D.C./Mulund dated 25-7-2005 passed by Deputy Commissioner, Central Excise, Mulund sanctioning a refund of Rs. 1,25,34,988.97 and crediting it to Consumer Welfare Fund under Section 11C of the Act and holding t....

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....ting authority may be directed to produce documentary evidence for transfer of Rs. 1,27,68,517.97 and not Rs. 1,25,34,998.97 as the authority may be committing contempt of the Supreme Court order dated 18-3-2004. (v)     On the above grounds, it was prayed that the lower authority may be directed to sanction interest of Rs. 1,64,93,425/- on the principal amount of Rs. 1,27,6....

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.... filed a refund claim with the Department only on 19-2-1997 for Rs. 1,25,34,988.97. Initially a show cause notice was issued on 9-5-97 for crediting the amount to Consumer Welfare Fund. However the refund was granted by the Assistant Commissioner vide Order dated 31-10-1997. The Department filed appeals against the said order and ultimately a three judge Bench of the Apex Court in Commissioner of ....

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....dvocate appeared for hearing. They reiterated the averments made in the appeal memorandum. 6. I have gone through the records and considered the arguments advanced in the memorandum of appeal and reiterated at the time of hearing. The lower authority has proceeded on the basis that "the amount of refund amounting to Rs. 1,25,34,988.97 is required to be formally sanctioned and credited to t....