2016 (12) TMI 763

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...., Addl. Commr. (A.R.), for Respondent Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. PI/319/05 dated 31.08.2005 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is eligible for the refund of the amount or the said amount has been correctly cre....

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....pellants paid excess Customs Basic duty to the tune of Rs. 29,65,836.90. The said amount was sanctioned by the adjudicating authority vide above cited order and the sanctioned amount was ordered to be credited to the Consumer Welfare Fund. Being aggrieved, the appellants filed this appeal. 5. Aggrieved by the Order-in-Original, an appeal was filed before the first appellate authority. The first a....