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1999 (11) TMI 85 - SUPREME COURTWhether 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? Held that:- While upholding the plea of the respondents that the disputed import duty paid by it was not legally payable, still the question survives for consideration as to whether refund could have been ordered to it if the burden of duty was passed on to third parties. Only for deciding this limited question the proceedings will have to be remanded to 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.
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