2022 (7) TMI 1065

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..... the amount to the person who has borne the incidence of indirect tax in terms of sub-section (6) of Section 73A of the Finance Act, 1994. Law does not require that the assessee will either refund the amount to the person who has borne the incidence of tax or pay the amount to the Consumer Welfare Fund. Issue notice, returnable within 6 weeks. - Petition for Special Leave to Appeal (C) No. 61 .....

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..... as borne the incidence of indirect tax in terms of sub-section (6) of Section 73A of the Finance Act, 1994. Law does not require that the assessee will either refund the amount to the person who has borne the incidence of tax or pay the amount to the Consumer Welfare Fund. 2. In view of the submissions made, issue notice, returnable within 6 weeks. 3. Counter affidavit/reply would be filed w .....

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