2016 (2) TMI 1224

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....Appellant. Shri R.K. Mishra , DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - After hearing both the sides and on perusal of records, we find that the adjudicating authority sanctioned the refund claim of Rs. 17,77,404/-, but order to credit the same into the Consumer Welfare Fund (CWF). By the impugned order, the ld. Commissioner (Appeals) rejected the appeal filed by t....

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....t contended that the duty was paid under protest and it was shown in the balance sheet under the head "Loans and Advances (Advance Recoverable)". It has also furnished the certificate of the practising Chartered Accountant, certifying the amount, in question, is recoverable from the customers and shown under the head "Loans and Advances (Advance Recoverable)" in the books of accounts and balance s....