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TMI Blog2007 (1) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... Order Nos. 420-421/2007-SM(BR)(PB) - Dated:- 15-1-2007 - [Order per] - The appellant filed the appeals against the rejection of refund claim. The adjudicating authority sanctioned the refund claims but the same were debited to the Consumer Welfare Account. The ld. Advocate for the appellant submits that in this case the appellant submitted certificate of profit and loss account from which it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Beekay Hosiery industries v. Commissioner of Customs, New Delhi - 2005 (188) E.L.T. 301 (Tri.-Del.) (4) Brindavan Tex Processors Pvt. Ltd. v. Commissioner of Central Excise Bangalore - 2006 (196) E.L.T. 61 (Tri.-Bang.). 1 4 The ld. DR on behalf of the respondent reiterated the findings of the Commissioner (Appeals). He submits in the case of Rajasthan Spg. Wvg. Mills Ltd. v. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty has not been debited to the profit and loss account, does not by itself establish that amount has not been recovered from the buyers. I find that the period of dispute is 1999-2000 and the appellant specifically mentioned in their balance sheet under the heading "excess duty ac count under the Protest Gallery" which was totally ignored by the lower appellate authority. I find force in the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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