JAIPUR POLYSPIN LIMITED Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) HEARD . Petitioner seeks for reference of certain questions, stated to be questions of law, arising out of the order of the Customs Excise and Gold Appellate Tribunal (in short CEGAT) in Appeal No. E/1413/94 -D dated 9th August, 1999. Following are the questions in respect of which petitioner seeks reference.

(2.) COLLECTOR of Central Excise held that claim for refund of duty of Rs. 9,24,526/ - filed by the petitioner is admissible on merits as well as on the ground of payment of duty under protest, but had directed credit of the same under Sub -section (2) of Section 11B of the Central Excise Act, 1944 on the ground that the bar or unjust enrichment will operate against them. The Collector was of the view that there was sufficient evidence place on record, contrary to what the petitioner claimed to show about passing of duty burden to the customers. In appeal, certificate of chartered accountant and certain affidavits and invoices were referred to substantiate petitioner's stand, that the duty burden had not been passed by the petitioner to customers. Tribunal considered the stand of the petitioner as well as that of the Revenue and disposed of the appeal with the following observations : -

(3.) LEARNED Counsel for the petitioner submitted that, in view of the materials produced before the authorities, the stand of the assessed should not have been rejected.