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TMI Blog2012 (8) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. - Special Civil Application No. 11990 of 2004 - - - Dated:- 29-8-2012 - Akil Kureshi and Harsha Devani, JJ. M/s. Trivedi Gupta, for the Petitioner. Shri Harin P. Raval and Darshan M. Parikh, for the Respondent. JUDGMENT [Judgment per : Akil Kureshi, J. (Oral)]. - The petitioners have prayed for a direction for refund sum of ₹ 7,95,949/-. The petitioners have also challenged order passed by the Revenue Authority, declining to grant such refund. 2. The petitioners are engaged in the business of manufacturing excisable goods. The petitioners paid excise duty on clearance of such goods including the value of freight which comes to the total amount of ₹ 7,95,949/-.The case of the petitioners was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not in dispute that three refund claims with which we are concerned, were filed beyond the period prescribed under Section 11B of the Act. That being the position, in our opinion, the Departmental Authorities committed no error in rejecting such refund claims. Merely, because the incidence of duty was not passed on to the consumer, cannot be the sole ground on which Refund Applications must be allowed. Against the order of the Adjudicating Authority, granting the refund claim, we are told the Department is in appeal. We, are however, not concerned with such proceedings. 7. The Apex Court in the case of Mafatlal Industries Ltd. v. Union of India, (1997) 5 SCC 536 = 1997 (89) E.L.T. 247 (S.C.) held as under : 108. The discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and disposed of in the light of and in accordance with the provisions of Section 11B. This is for the reason that the power under Article 226 has to be exercised to effectuate the rule of law and not for abrogating it. The said enactments including Section 11B of the Central Excises and Salt Act and Section 27 of the Customs Act do constitute law within the meaning of Article 265 of the Constitution of India and hence, any tax collected, retained or not refunded in accordance with the said provisions, must be held to be collected, retained or not refunded, as the case may be, under the authority of law. Both the enactments are self contained enactments providing for levy, assessment, recovery and refund of duties imposed thereunder. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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