2003 (3) TMI 224

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....-appeal dated 31-7-2002 vide which the Commissioner (Appeals) has affirmed the order-in-original of the Deputy Commissioner who allowed the refund of Rs. 60,886/- to the appellants, but directed that the same should be credited to the Consumer Welfare Fund. 2. None has come present on behalf of the appellants. The Counsel has sent a request for adjournment. But the record shows that on the last....

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....PB, SAD was not leviable. Therefore, they were entitled to the refund of the excess amount. Their claim was allowed by the Deputy Commissioner, but the amount was directed to be deposited to the Consumer Welfare Fund. That order has been affirmed by the Commissioner (Appeals). 4. I have heard the SDR and gone through the record. The refund of the disputed amount in cash, or cheque or DD has bee....