9911796707
TMI Blog1997 (3) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;This appeal is against the order of the Collector (Appeals). By that order, he has held that while, by virtue of the provisions of Section 35B of the Act, order of the Assistant Collector has been appealed no notice demanding duty has been issued under Section 11A. Therefore, the Collector (Appeals) has held that the demand was barred by limitation. 2. The Departmental Representative cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act is independent of Section 129D and the revenue cannot take advantage of the limitation available under Section 129D of the Act on failure to comply with the provision of Section 28. 3. What emerges from the study of the decisions is that to recover refund wrongly sanctioned, demand has to be made under Section 11A of the Central Excise Act or Section 28 of the Customs Act, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The net effect would be that if the respondent is not able to show that the incidence of duty has been passed on to the customers, refund if sanctioned would go to the Consumer Welfare Fund and not to the respondent. But that would be a consequence not of this appeal but because of subsequent changes in the law.
5. Appeal dismissed. Consequential refund, if permitted by law. X X X X Extracts X X X X X X X X Extracts X X X X
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