2003 (8) TMI 146

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....r (J)]. - These appeals have been filed by the appellants against the impugned order-in-appeal. 2. The appellants had applied for the refund of certain amounts of duty after having obtained a favourable order from the competent authority in respect of the duty paid by them on the goods. The adjudicating authority through the order-in-original observed that the refund was permissible, but instea....

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....pe of the issue before him. He was only required to decide, as to whether the order passed by the adjudicating authority directing the credit of the refund amount in the Consumer Welfare Fund by invoking the provisions of Section 28D of the Customs Act, was proper or not. He could not go beyond that and dismiss the appeal of the appellants by referring to the finality of the assessment order, espe....