TMI Blog2018 (7) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... he case laws cited for their relevancy in the factual matrix - appeal allowed by way of remand to the Commissioner (Appeals) for appropriate order following the due process of law. - C/72/2010-DB - F/76414/2018 - Dated:- 10-7-2018 - Mr. P.K. Choudhary, Member (Judicial) and Mr. Bijay Kumar, Member (Technical) Shri Ravi Raghvan, Advocate - for the appellant Shri R. Raju, C.A. Shri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The adjudicating authority after granting the refund deposited the same to the Consumer Welfare Fund in accordance with Section 18(5)(a) of the Customs Act, 1962. 3. The ld. Advocate submitted that the impugned order has not been passed by Commissioner (Appeals) without taking into consideration of the facts and circumstances of the case and not following the set judicial proceedings as enunc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng decisions for the aforesaid principle; (a) Business Overseas Corporation Vs. CC 2015 (317) ELT 637 (Tri.-Del.); (b) Tirumala Bearings Pvt. Ltd. Vs. CCE Cus . 2016 (335) ELT 145 (Tri.-Bang); and (c) CCE Vs. Binakia Synthetics Ltd. 2013 (294) ELT 156 (Tri.-Ahmd.). 5. The ld. DR supported the impugned order on the ground that the appellate authority has fully analyse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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