2003 (10) TMI 465

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..... rder]. -  The appellants succeeded before the Assistant Commissioner for obtaining a refund of Rs. 44,000/- in respect of imports under Bill of Entry No. IGM/2367/10, dated 4-11-92 Cash No. HD 411, dated 7-1-93. The original claim was for Rs. 53,660/-, against which the Assistant Commissioner sanctioned Rs. 44,000/-. The aforesaid excess payment occurred on account of calculation errors. The .....

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..... e same is clearly without the authority of law. The only challenge before the Commissioner (Appeals), was as to whether or not, the Assistant Commissioner was right in directing crediting of the amount to the Consumer Welfare Fund. Instead of giving a finding on this aspect, the Commissioner (Appeals) proceeded, as if the Revenue had challenged the correctness of the Assistant Collector's order sa .....

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