2012 (8) TMI 78

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....dent   Per: Shri S.S. Kang, Vice President   Heard both sides.   2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals).   3. Brief facts of the case are that the respondents are engaged in the manufacture of conveyor belts and for manufacture of the conveyor belts, the respondents have made import of Industrial Nylon Yarn durin....

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....e Commissioner (Appeals) vide impugned order held that the respondents are entitled for refund, however the refund claim is hit by unjust enrichment and ordered to be credited to the Consumer Welfare Fund.   4. Present respondent also filed appeal before the Tribunal against the impugned order whereby the Commissioner (Appeals) ordered the refund to be credited to the Consumer Welfare Fund....