1981 (3) TMI 91

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..... aised by the petitioners in the revision application and those urged at the time of personal hearing. 2. In this case the petitioners charged on the deliveries of levy sugar to Government nominees prices higher than the prices fixed by the Government for the season 1971-72 in accordance with the orders dated 31-7-1972 of the Allahabad High Court on their Writ Petition seeking to allow them to ch .....

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..... ess prices realised by them had been refunded to the persons to whom levy sugar was sold during 1971-72 season and that the order of the Allahabad High Court nowhere says that the Central Excise Department should return the excise duty paid in excess by the appellant. 3. In the Revision Application the petitioners have inter alia contended that the Asstt. Collector has gone wrong in the reasoning .....

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..... rtment, they were eligible to get the refund from the Central Excise Department. 4. At the time of personal hearing the petitioner's Counsel stated that the petitioners had no doubt charged duty at the higher price at which they have sold sugar to the Govt. nominees, but they were committed to refund the excess duty so charged from the buyers concerned and hence they had made the request for refu .....

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..... for refund to those consumers who had paid the excess duty and have requested to sanction the refund to enable them to deposit into the said Equalisation Fund. 6. The Govt. observe that the Supreme Court in the case of The Newabganj Sugar Mills Co. Ltd. and Others (AIR 1976 SC 1152) had held to the effect that the Sugar Mills have to disgorge the excess amounts collected by them and for the purp .....

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..... se duty which is charged in excess and is lying with the Central Excise Department is not to be refunded to the petitioners but has to be deposited in the Levy Sugar Price Equalisation Fund which is meant to reimburse the actual consumers the amount which they have paid in excess. 8. The Government accordingly reject the revision application and direct the Collector, Central Excise, Meerut to tak .....

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