TMI Blog1997 (4) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... refund will now be governed by the decision of this Court in Mafatlal Industries v. Union of India. - 1997 (89) E.L.T. 247 (S.C.) = (1996) 9 SCALE 457 which is as follows : "Pursuant to the directions given in Mafatlal Industries v. Union of India [1996 (9) SCALE 457], the appeals/Special Leave Petitions coming up for disposal shall be disposed of in terms of one or the other of the clauses below : (1) Where a refund application was filed by the manufacturer/purchaser beyond the period prescribed by the Central Excise Act/Customs Act in that behalf, such petition must be held to be untenable in law. Even if in any appeal, suit or writ petition, direction has been given that the refund application shall be considered without reference t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en in cases where the High Court or Civil Court is approached after exhausting the remedy of appeal to Collector (Appeals). He can file an appeal to CEGAT within sixty days from today, after withdrawing the writ petition or the suit, as the case may be. (3) Where, however, a writ petition or suit claiming refund was filed directly in the High Court/Civil Court (i.e., without filing a refund application), the petitioner/plaintiff shall be entitled to withdraw such writ petition/suit or any appeal arising therefrom and prefer a refund claim under Section 11B within sixty days from today provided the writ petition or suit was filed within the period prescribed by the Central Excise Act/Customs Act for filing the refund application. It is cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund is a company or a society, the affidavit shall be shown by the Managing Director or the Principal Officer of the Company or the Society, as the case may be. Such an affidavit shall be treated as an averment/assertion which an applicant for refund has to make in terms of the judgment in Mafatlal. (7) (a) Where the refund claim is rejected by this Court, the assessee who has already obtained any amount by way of refund shall be liable to pay back the same to the department and the department shall be entitled to recover the same in accordance with law. (b) If the refund claim is rejected by an authority under the Act and where the assessee has already obtained the refund he shall be liable to pay back the said amount to the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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