2019 (5) TMI 661

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....d S. RAGHU ADV For The Respondent : Smt. Kavita Podwal, Superintendent (AR) ORDER Per : S.S GARG The present appeal is directed against the impugned order dt. 06/08/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has sanctioned the refund but ordered it to deposit to Consumer Welfare Fund. 2. Briefly the facts of the present case are that the appellant had....

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....f unjust enrichment. After following due process, the Assistant Commissioner rejected the claim filed by the appellant. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who allowed the refund but credited the same to Consumer Welfare Fund. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not....

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....ollowing decisions:- i. Ginni filaments Ltd. Vs. CCE&ST, Lucknow [2018(8) GSTL 423 (Tri. All.)] ii. Commissioner Vs. Bharat Box Factory Ltd. [2007(218) ELT 355 (P&H)] iii. Commissioner Vs. Jineshwar Malleable & Alloys [2012(281) ELT 43 (Kar.)] iv. UOI Vs. AK Spintex Ltd. [2009(234) ELT 41 (Raj.)] v. CCE&ST, Ghaziabad Vs. Bhushan Steel Ltd. [2016(340) EL....