TaxTMI 
TaxTMI 
2014 (4) TMI 576
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....Respondent : Shri Raju, Commissioner (AR) JUDGEMENT Per: M V Ravindran; All these appeals are being disposed of by a common order as these appeals raise same question of law and facts and are inter-connected. 2. Filtering out unnecessary details, the fact that needs consideration by the Bench is whether the appellant M/s Panasonic Battery India Co. Ltd is eligible for refund of the amount paid....
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....ary point as to that when the matter was referred to the Larger Bench, the two questions were referred and the Larger Bench answered only one question. He would draw our attention to the referral Benchs order. It is his submission the matter may be put up for reconsideration before the Larger Bench. On merit, it is his submission that the appellant having cleared the consignment goods on duty payi....
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....s. It is his submission that proper reconciliation was given to the lower authorities and the lower authorities on noticing the reconciliation, had sanctioned refund but credited to consumer welfare fund on the ground of unjust enrichment. 6. At the outset, we would like to put on record that the preliminary point raised by the ld.Departmental Representative is to be rejected, as on perusal of th....