2007 (1) TMI 57

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....djudicating authority sanctioned the refund claims but the same were debited to the Consumer Welfare Account. The ld. Advocate for the appellant submits that in this case the appellant submitted certificate of profit and loss account from which it will be established that the duty amount has not been recovered from any other persons. He drew the attention of the Bench of CA's certificate and relev....

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.... Central Excise Bangalore - 2006 (196) E.L.T. 61 (Tri.-Bang.). 14 The ld. DR on behalf of the respondent reiterated the findings of the Commissioner (Appeals). He submits in the case of Rajasthan Spg. & Wvg. Mills Ltd. v. Commissioner of Central Excise, Jaipur-II 2006 (194) E.L.T. 254 (Tri.-Del.) it has been held that any amount paid by the appellant or any company, is in the form of expenses, an....