2009 (5) TMI 754

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..... Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The respondents herein are engaged in the manufacture of control panels, relays, relay spares and switch gear products falling under Chapter 85 of the First Schedule to the Central Excise Tariff Act, 1985. Assessments for the period from 1987-88 onwards were provisional on the ground that various abatements claimed by the assessees .....

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..... nce directed credit of balance excess amount of Rs. 25,33,110/- (i.e., Rs. 69,90,220 - Rs. 44,57,110 short paid) and directed credit of this amount to the Consumer Welfare Fund. The Revenue is in appeal against the adjustments between excess and short payment by the importer. 2. We have heard both sides. We find that there is no merit in the submission of the Revenue that it is not permissib .....

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..... 3,000/- to them instead of credit to the Consumer Welfare Fund, as the bar of unjust enrichment is not applicable in case of such adjustment, is rejected for the reason that there is no challenge by the assessees to the direction by the Commissioner (Appeals) for crediting the adjusted amount to the Consumer Welfare Fund. (Dictated and pronounced in open court)
Case laws, Decisions, Judgement .....

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