9911796707
TMI Blog2017 (10) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... n-appeal No. JMN-CUSTM-000-APP-74-75-15-16 dated 08/09/2015. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this case is regarding refund of an amount of Rs. 1,34,894/- which was agitated before the lower authorities as admissible and not accepted by them. 4. Very briefly the relevant facts are appellant herein, had filed a refund claim for Rs. 5,20,55 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es has not acceptable. 5. I find that both the lower authorities have erred in come to a conclusion that the amount of Rs. 1,34,894/- needs to be credited to Consumer Welfare Fund for more than one reason. 5.1. Firstly, there is no dispute that the appellant is eligible for such amount as a refund have been sanctioned as paid in excess in the provisional assessments. 5.2. Secondly, finalisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they found that the said amounts were attributable and were in respect of the provisional assessed bills of entries. 6. On such factual matrix, the lower authorities have concluded incorrectly that the amount of Rs. 1,34,894/- needs to be credited to Consumer Welfare Fund. The impugned orders are unsustainable and liable to be set-aside and I do so; direct the lower authorities to refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
