2007 (10) TMI 423

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.... [Order per : M.M. Kumar, J.]. - We have heard the learned counsel for the revenue-appellant at a considerable length and find that the order dated 15-4-2004 passed by the Commissioner (Appeals) was challenged before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The appeal of the revenue-appellant was dismissed vide final order No. 1111 of 2004-NB(A) on 11-10-2004. There a....

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....it the evidence to the effect that the burden of duty was not passed on to any other person, failing which the refund amount was to be credited to the Consumer Welfare Fund. The adjudicating authority vide its order dated 1-8-2003 held that the refund amount of Rs. 347679/- sanctioned vide order dated 22-4-2003 be credited to the Consumer Welfare Fund. The revenue-appellant filed the appeal and th....