2016 (2) TMI 451

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..... aid in excess of the duty actually payable in respect of 69 chassis as pleaded by learned counsel. If there is any excess payment that should not be retained with the State but should be refunded to the appellant. It is pertinent to mention that guidelines for grant of refund is laid down apex court in the case of Mafatlal Industries Ltd. Vs Union of India (1996 (12) TMI 50 - SUPREME COURT OF INDI .....

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..... .L.T. 518 (Tri.-Chennai) whereby Tribunal directed refund of excess duty, if any, paid subject to legal provisions contained in law. But learned Adjudicating Authoring had total disregard to such decision of the Tribunal. Learned appellate authority in para 6 of his order denied refund on the ground that the appellant was before Tribunal in first round of litigation and the matter ended there. But .....

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..... rtment has merely accepted the value declared by the appellants. In case, they have paid duty on a higher value as contended by the learned counsel, the proper course by the appellants would be to apply for refund of excess duty subject to the legal provisions in force. 6. It is elementary principle of jurisprudence that the duty if any, paid excessively should not enrich the State at the cos .....

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