TMI Blog1999 (11) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Collector from whose order the proceedings arose in writ petition before learned Single Judge and ultimately went before the Division Bench which disposed of the same by the impugned order. Appeal partly allowed. - 6623 of 1999 - - - Dated:- 19-11-1999 - S.B. Majmudar and D.P. Mohapatra, JJ. [Order]. - Delay condoned. 2.Leave granted. 3.We have heard learned Counsel for the parties finally in this appeal. 4.The short question is whether the order of the Division Bench of the High Court confirming the order of the learned Single Judge directing refund of customs duty on consignments of certain goods imported by the respondent-firm between 1978 and 1980, was justified in law or not. 5.The learned Single Judge u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India Ors. [1997 (89) E.L.T. 247 (S.C.) = (1997) 5 SCC 536] at page 634. Learned Counsel for the respondents, on the other hand, submitted that the format order framed by this Court pursuant to the aforesaid decision does not cover this controversy. He strongly relied upon the format order at page 2 of the paper book which mentions that proceedings for examining this aspect would survive in contingencies referred to therein. We may not go into this wider question for the simple reason that in the light of the aforesaid Constitution Bench decision of this Court it is well settled that where a claim for refund of any duty or tax paid arises for consideration of the authorities apart from the merits of the claim and even if on merits it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge as confirmed by the Division Bench of the High Court in writ petition to the extent of directing refund of the amount of excess duty to the respondent-firm will stand set aside. Proceedings are remanded for the decision by the Assistant Collector or Commissioner (Customs), as the case may be, for deciding the limited question whether the disputed amount of customs duty can be refunded to the respondent if it is found in the light of the evidence to be led by parties in the remanded proceedings whether the burden of the disputed duty was actually passed on to third parties or not. It is obvious that if it is found that the burden was not so passed on to third parties then the refund order would remain justified in law and the amount actua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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