9911796707
TMI Blog1987 (6) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... ltant for the Respondents. [Order per : H.R. Syiem, Member (T)]. - M/s. Johnston Pumps (India) Ltd. claimed a refund of Rs. 44,561.23 on electric motors on the ground that they were entitled to exemption up to a clearance of rupees five lakhs under Notification No. 71/78-C.E., but they could not avail the benefit when removing the goods. The Assistant Collector, Ghaziabad, passed Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intly paying the duty to the manufacturer and secondly sanction in refund of the same amounts (sic). Through this fog, 1 can faintly see that the Assistant Collector thinks the assessees cannot get the refund because they had recovered it from their customers when they sold the goods. Though the order runs to only half a page, it makes extremely difficult reading, there are hardly any facts to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund would amount to double payment by the exchequer: Once paying duty to the manufacturers and secondly sanctioning refund of the same amount (sic). It is not clear to me how the exchequer paid duty once to the manufacturer and under what authority this was done. The dispute is not about any payment by the exchequer to the manufacturer but about refund of duty paid in excess. The appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im, the double payment that may result is a creation of the Assistant Collector. It was he who compelled the party to clear the motors on payment of duty, producing a protest from the party, according to the Collector (Appeals), but nothing seemed to work, and it all fell on deaf ears. If after all this, the manufacturers are going to be told that they cannot get the refund, it would be heaping ..... X X X X Extracts X X X X X X X X Extracts X X X X
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