(1.) Heard Sri Sheelendra Kumar, learned counsel for the appellant and Sri Dipak Seth, learned counsel for the respondent.
(2.) The appellant has filed the present appeal under Section 35G of the Central Excise Act, 1944 (in short "Act, 1944") against the order dated 10.12.2009, passed by the Custom Excise and Services Tax Appellate Tribunal, New Delhi (in short "Tribunal").
(3.) Facts, in brief, of the present case, as submitted by the learned counsel for the appellant, are to the effect that a show-cause notice dated 18.01.2006 was issued by the respondent-Assistant Commissioner, Central Excise Division-II, Lucknow to the appellant, mentioning therein as to why the refund application claiming Rs. 5,51,739/- should not be rejected on the ground of unjust enrichment and amount otherwise liable for refund should not to be credited to Consumer Welfare Fund. After receiving the same, the appellant submitted his defence reply to the show-cause notice on 04.04.2006 alongwith proof, inter alia, stating therein that the appellant has not passed on the duty to the buyers, as such is entitled to refund.