TMI Blog1992 (1) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent (the writ petitioner) the excess duty paid by the latter under the Central Excises and Salt Act, 1944, for the full period of three years and not only for the limited period of six months prior to the date of the refund application. 2. On behalf of the appellants, two contentions are raised. The first is based upon the Explanation to Section 4(4)(d)(ii) of the Act and the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in any judgment, decree order or direction of the Appellate Tribunal or any Court or in any other provision of the Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2)." Sub-section (1) now requires the applicant for refund to establish that the amount of excise duty in relation to which refund is claimed " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order under appeal can operate only subject to the aforesaid provisions. Thus, the writ petitioner shall now have to establish before the first appellant that the incidence of the excise duty in question had not been passed on by it to any other person and, if any amount is found to be refundable, the first appellant shall credit the same to the said Consumer Welfare Fund. 5. The order unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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