9911796707
TMI Blog1992 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 to refund the balance amount of Rs. 56475/- and Rs. 1,33,666.10 to the petitioner which is pending disposal with the respondents. According to the petitioner he is eligible for the total amount of refund claim of Rs. 97,256.25 under Notification No. 132/82 and for Rs. 5,73,390.00 under Notification No. 135/83. However, it is admitted that out of the same amount the amount of Rs. 40,791.15 and Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on levy sugar amount to Rs. 51,756.25. This is the total amount of Rs. 97,256.25 as aforesaid. This includes 1415 quintals on brown sugar. Since petitioner did not observe the procedure, as such their claim was examined on the basis of last come and first go and the rebate was allowed at the rate applicable to the levy sugar. So far as free sale sugar is concerned, no rebatable sugar was cleared. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the rebate claimed was passed strictly on the provisions of the Notification which says that amount of exemption, calculated at the rate specified in columns 2 & 3 of the table shall not exceed the amount of duty of excise payable on free sale sugar or levy sugar. Hence no amount under the captioned notification is pending payment to the petitioner. Similarly in Paragraph 19 of the counter-aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the rejoinder affidavit wherein they have denied the allegation in the counter-affidavit that the petitioner has not followed certain procedure. However, we are not concerned in this case regarding the merits of the order passed which according to the counter-affidavit has already been disposed of. If the petitioner is aggrieved by means of any order passed for refund on file merits of the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexed. However, this is a factual averment and it is not possible for us in the present proceeding to go into the same. However, in case the averment made in paragraph 6 of the rejoinder affidavit shows that attestation has been made according to law, then if it is pending as admitted in paragraph 7 of the counter-affidavit, may be disposed of, in case there is such an attestation within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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