COMMISSIONER OF CUSTOMS MUMBAI Vs. CENTURY ENKA LIMITED

JUDGEMENT

(1.) The point raised in these appeals is covered by the Judgment of this Court in union of India and Ors. v. Solar pesticide Pvt. Ltd. and Anr. [jt 2000 (1) SC 577 = 2000 (2) SCC 705].

(2.) Question as to whether the incidence of duty has not been passed on to any person either directly or indirectly, was not considered by the Commissioner. Therefore, we consider it just and proper to allow the appeals and remand the case to the commissioner for determining this question and deciding whether the respondent is entitled to any relief in regard to claim of refund. Appeals are allowed in the above terms. There shall be no order as to costs.