2003 (10) TMI 465

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..... The appellants succeeded before the Assistant Commissioner for obtaining a refund of Rs. 44,000/- in respect of imports under Bill of Entry No. IGM/2367/10, dated 4-11-92 Cash No. HD 411, dated 7-1-93. The original claim was for Rs. 53,660/-, against which the Assistant Commissioner sanctioned Rs. 44,000/-. The aforesaid excess payment occurred on account of calculation errors. The Assistant C .....

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..... ssioner (Appeals), was as to whether or not, the Assistant Commissioner was right in directing crediting of the amount to the Consumer Welfare Fund. Instead of giving a finding on this aspect, the Commissioner (Appeals) proceeded, as if the Revenue had challenged the correctness of the Assistant Collector s order sanctioning the refund. In the absence of any appeal against the sanction of refund, .....

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