TMI Blog1973 (11) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been paid in excess as Central Excise duty for purchase of furnace oil from defendant No. 3, namely M/s. Burma Oil Company (India Trading) Limited was impleaded as a proforma defendant in the suit, but the plaintiff did not claim any relief against that defendant vide paragraph 8 of the plaint. Plaintiff s case is that it had been granted a license under the Central Excise Rules, 1944 (L.6 No. I/SIL/DGVL/63), whereby he was entitled to purchase the oil in question from defendant No. 3 free of any Excise duty. He had, however, paid a sum of ₹ 3205.05 on 18-12-1963 as duty for purchase of a consignment of the furnace oil from defendant No. 3. He had also paid a sum of ₹ 3190. 07 as excise duty on 25-1-1964 for similar purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the plaintiff to defendant No. 3 against whom no relief has been claimed by the plaintiff in his plaint. 7. The learned senior Government Advocate has taken the stand that since the amount had been paid not to defendant No. 1 or No.2, but to defendant No. 3, no right enforceable against defendant No. 1 or No. 2 is available to the plaintiff. This is a matter of some importance and requires careful examination. Under section 3 of the Central Excises and Salt Act (1 of 1944) (hereinafter called the Act ), an excise duty may be levied and collected in the prescribed manner from the producer or manufacturer of the excisable goods. It will thus be clear that power of the Union of India to levy and collect the excise duty is only fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the grant of such license, his claim for refund may possibly be against the defendant No. 3 or the recipient of the duty from the plaintiff, but cannot, in my opinion, be against the Union of India. 9. The claim also suffers from some other infirmities. Rule 11 of the Central Excise Rules, 1944, hereinafter called the Rules , reads as follows :- 11. No, refund of duties or charges erroneously paid, unless claimed within three months. No duties or charges which have been paid or have been adjusted in an account - current maintained with the Collector under rule 9, and of which repayment wholly or in part is claimed in consequence of the same having been paid through inadvertence, error or misconstruction, shall be refunded unless t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of rule 194 may hereby reproduced : (3) Within seven days after the close of each month, every person licensed to use excisable goods without payment of duty for special industrial purposes shall submit to the proper officer a monthly return in the proper Form, showing the nature and quantity of such goods used and of commodities manufactured the manner of manufacture, and such other particulars as the Central Board or Revenue or the collector may, by general or special order, require . It will be clear from the above provisions that the nature and quantity of excisable goods obtainable under any license on a concessional rate, must be shown at the close of each month with particulars as specified therein to the Central Board of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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