2011 (10) TMI 205

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....ional Commissioner (AR), for respondent Per: S.S. Kang Heard both sides. Common issue is involved in these appeals. Therefore, the appeals are being taken up together for hearing. 2. The appellants are only challenging the impugned order whereby the amounts of refund were ordered to be credited to Consumer Welfare Fund. The contention of the appellants is that the amounts of refund have b....

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....customers of the appellant submitted verification report that customers have paid the price including the duty on the yarn. The learned Additional Commissioner (AR) submitted that the invoice issued by the appellants to one Rajendra Prasad Sarees and enquiry conducted from Rajendra Prasad Sarees showed that the duty has been paid. Therefore, as the appellant has recovered duty from their customers....