SHAH PAPER COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner in the instant case had approached this court to direct the respondents to refund, reimburse and pay to the petitioner the amount of extra duty collected in terms of CEGAT order dated 30th October, 1990 [1991 (52) E.L.T. 246 (Tri.-Del.)]. CEGAT by that order had taken the view that the goods are entitled to the benefit of Notification No. 341/76-Cus., dated 2-8-1976

(2.) The petitioner thereafter applied for refund of the duty already paid. This is evidenced by the correspondence dated 15th April, 1991 and 16th April 1991. In the communication of 15th April, 1991, petitioners were fully aware that in order to get the refund, they had to fill in the "unjust enrichment form". The contention of the petitioner was that as they are traders and as such there is no need to comply with the same.

(3.) At the hearing of this petition, on behalf of the petitioners, learned counsel sought to rely on the judgment in the case of Triveni Chemicals Ltd . V/s. Union of India, 2007 207 ELT 324 to contend that once the authorities passed an order of refund, then the provisions of Section 11B of the Central Excise Act would not be attracted.