2007 (2) TMI 399

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..... Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by Commissioner (Appeals) whereby the sanctioned refund was ordered to be credited to the Consumer Welfare Fund. 3. The contention of the appellant is that the appellant filed a refund claim on the ground that they had paid excess duty, the same was rejected by the Deputy Commissioner of Customs vide earli .....

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..... ide impugned order upheld the order passed by Deputy Commissioner of Customs. 4. The contention is that as the Commissioner (Appeals) vide order dated 31-12-03 already allowed their appeal and directed the lower authority to quantify the amount of refund after verification and the lower authority while computing the amount of refund cannot beyond the scope of the order passed by Commissioner (Ap .....

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..... ant was allowed by Commissioner (Appeals) vide order dated 31-12-03. The Commissioner (Appeals) set aside the order passed by the adjudicating authority and held that refund claim filed by the appellant ought to have been sanctioned. However, the amount of refund actually due to the appellant should be computing by proper officer after verifying the documents and also deducting the Modvat/other be .....

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