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TMI Blog2016 (12) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... e Consumer Welfare Fund? - Held that: - It can be seen from the adjudication order and the impugned order that appellant is eligible for the refund as claimed by them. The only question that falls for our consideration is whether appellant has crossed the hurdle of unjust enrichment or not. It is undisputed that appellant had shown the amount claimed as refund as receivables in Balance Sheet, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is directed against Order-in-Appeal No. PI/319/05 dated 31.08.2005 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is eligible for the refund of the amount or the said amount has been correctly credited to the Consumer Welfare Fund. 4. Briefly stated, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29,65,836.90. The said amount was sanctioned by the adjudicating authority vide above cited order and the sanctioned amount was ordered to be credited to the Consumer Welfare Fund. Being aggrieved, the appellants filed this appeal. 5. Aggrieved by the Order-in-Original, an appeal was filed before the first appellate authority. The first appellate authority also agreed with the findings of the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount is due from Revenue Authorities. It is a common knowledge that when the amount is shown as receivables, it is not expensed out in the Balance Sheet, hence will not form a part of the cost of the final product manufactured. Since there is no dispute that the amount of refund sought was shown as receivables, appellant has been able to prove that he has not recovered the same their customer, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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