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TMI Blog2011 (10) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... t Per: S.S. Kang Heard both sides. Common issue is involved in these appeals. Therefore, the appeals are being taken up together for hearing. 2. The appellants are only challenging the impugned order whereby the amounts of refund were ordered to be credited to Consumer Welfare Fund. The contention of the appellants is that the amounts of refund have been sanctioned and the same were credited to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n report that customers have paid the price including the duty on the yarn. The learned Additional Commissioner (AR) submitted that the invoice issued by the appellants to one Rajendra Prasad Sarees and enquiry conducted from Rajendra Prasad Sarees showed that the duty has been paid. Therefore, as the appellant has recovered duty from their customers, the impugned order has been rightly passed. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was made by the Bench regarding how the amounts in question are reflected in their books of account, the appellant failed to show any entries in respect of the amounts in question whether the same were shown as receivable. In these circumstances, we find no infirmity in the impugned order as the amounts in question were ordered to be credited to Consumer Welfare Fund on the ground of unjust enri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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