2011 (6) TMI 615

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....09(JNCH)IMP-159 dated 30.9.2009 whereby the Commissioner (Appeals)  upheld the lower adjudicating authority's order crediting the refund amount to the Consumer Welfare Fund (CWF). 2. Briefly stated facts of the case are that the appellant filed a Bill of Entry for clearance of 'Stock lot of Base Paper for Waxing Coating and Impregnation of US origin'. Proceedings were initiated against the....

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....2010, they requested to decide the case on the basis of the case records. 4. The learned JDR took me through the case records and brought to my notice that the appellant was not able to discharge the burden that the incidence of duty has not been  passed on to the customers. He submits that as per Chartered Accountant's certificate the amount of refund is not shown as receivable from Custo....

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....e process of this case, the operative portion of the lower adjudicating authority's order is reproduced herein as under: -     "In view of the above, I hereby, sanction the amount of Rs.1,55,076/- of which BCD of Rs.60,076/- (paid through DEPB Scrip) and fine and penalty of Rs.95,000/- (paid vide TR-6 Challan) for refund under Section 27(i) of Customs Act, 1962. I also order that....