2017 (10) TMI 1282

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.... This appeal is directed against order-in-appeal No. JMN-CUSTM-000-APP-74-75-15-16 dated 08/09/2015. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this case is regarding refund of an amount of Rs. 1,34,894/- which was agitated before the lower authorities as admissible and not accepted by them. 4. Very briefly the relevant facts are appellant he....

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....rtificate was dismissed by the lower authorities has not acceptable. 5. I find that both the lower authorities have erred in come to a conclusion that the amount of Rs. 1,34,894/- needs to be credited to Consumer Welfare Fund for more than one reason. 5.1. Firstly, there is no dispute that the appellant is eligible for such amount as a refund have been sanctioned as paid in excess in the pro....