TMI Blog1990 (9) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing drinking chocolate powder which is liable to payment of excise duty under T.I. No. 1A of the First Schedule to the Central Excises Salt Act, 1944 (hereinafter referred to as the 'Act'). The Government of India published notification dated April 30, 1968 exempting drinking chocolate powder from whole of excise duty for the first 20 metric tons clearnace, provided the total clearance d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the refund application was filed on November 30, 1974 and, therefore, the claim is admissible only for period from December 1, 1973 to March 31, 1974. The rest of the claim is barred. The order passed by the Asstt. Collector was confirmed in appeal by the Collector of Central Excise (Appeals), Bombay, by order dated February 13, 1976. The petitioners carried revision before the Government of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the department in a proceeding under Article 226 of the Constitution. The submission is correct and deserves acceptance. As mentioned hereinabove, the exemption is available to the manufacturer provided the clearance of the goods during the financial year did not exceed 40 metric tons. The manufacturer can avail of the exemption only at the end of the financial year on realisation that the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of paying duty under protest. Mr. Desai submitted that the claim of refund by the petitioners amounts to unjust enrichment as the petitioners have already passed on the duty to the customers and the petitioners are not going to return the duty back to the customers after obtaining refund. Mr. Desai very fairly stated that the requisite data for examining this claim as laid down by the Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to the Government of India in revision are set aside and the Asstt. Collector is directed to grant refund to the petitioners for the period commencing from March 1, 1973 and ending with December 31, 1973 in respect of payment of excise duty on clearance of drinking chocolate powder. The Asstt. Collector shall refund the duty on or before December 31, 1990. In case the Asstt. Collector fails to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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