GUJARAT INSECTICIDES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners have been aggrieved by an order dated 10 -6 -2003, whereby a sum of Rs. 1,16,41,592/ -, which, according to the petitioner was payable to the petitioner, has been directed to be credited to the Consumer Welfare Fund.

(2.) THE case of the petitioners is that in pursuance of certain notices, in all a sum of Rs. 1,16,41,592/ -, was demanded by the respondent authorities from the petitioners in different proceedings and the said amount had been deposited under protest by the petitioners with the respondents when the appeals filed by the petitioners were pending before the Hon'ble Supreme Court. The Hon'ble Supreme Court was pleased to allow the said appeals by an order dated 5 -3 -2003, [2003 (157) E.L.T. A136 (S.C.)] whereby the Hon'ble Supreme Court had held that the concerned intermediate products were not dutiable. In the circumstances, the petitioners were entitled to get back the amount, which had been paid by them, when the appeals filed before the Hon'ble Supreme Court were pending. The amount had to be paid by the petitioners during the pendency of the appeals before the Hon'ble Supreme Court, as the Hon'ble Supreme Court had not granted any Order of stay in favour of the petitioners.

(3.) IN pursuance of the said letter, the petitioners had submitted reply on 11 -6 -2003 and had submitted that the amount in question was not an amount of duty, but the said amount was paid under protest when the appeals were pending before the Hon'ble Supreme Court and, therefore, there was no question of passing incidence of the so -called duty to buyers.