TMI Blog1997 (7) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... fund of the amount of Rs. 7,118,671.55 out of the total amount of Rs. 12,54,827.05 paid as duty under Tariff Item No. 16B in respect of flush doors. The question of classification of the goods does not survive for consideration at this stage. On nine applications for refund made by the assessee, the Assistant Collector by an order dated 1-6-1982 directed refund of the total amount of Rs. 5,36,155. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the plea of unjust enrichment and contended that the assessee was not entitled to the refund of the remaining amount of Rs. 7,18,671.55 since it had not shown that the burden of the tax had not been passed on to the consumers. Learned Counsel for the respondent/assessee replied by contending that in a case like the present, there was no occasion for the assessee to plead that the tax burden had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for refund in the manner indicated in that provision. It is also clear that the refund of Rs. 5,36,155.50 made to the assessee as a consequence of the Assistant Collector's order has become final since the same was not challenged by the revenue. The further enquiry is now to be confined only to the amount of Rs. 7,18,671.55/-. 4. For the aforesaid reasons, we set aside the impugned orders of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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