9911796707
TMI Blog1982 (9) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of paper and paperboards. One of the items of paper manufactured by the petitioner is machine-glazed poster paper used for printing purposes. Item 17 of the First Schedule to the Act contains the relevant provision prescribing the duty for paper and paperboards. Sub-item (1) of item 17 covers uncoated and coated printing and writing paper (other than poster paper) and the rate of duty is 25 per cent ad valorem. Sub-item (2) is with reference to paperboard and all other kinds of paper......not elsewhere specified. The petitioner being under the impression that item 17(2) was applicable in respect of poster paper, went on paying duty at the prescribed rate until November, 1980, when it came across a Division Bench decision of Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification list as per his best judgment. The Factory Officer is also directed to receive the refund claim of the appellants and send it to the competent authority after due process for decision." The petitioner submitted the revised list as also the claim for refund and as no orders were passed, kept on reminding the authorities by letter, telegram and representation. When no action was taken in spite of lapse of nine months, this writ application was ultimately filed on 21st April, 1982. 2. The petitioner has in this application asked for, inter alia, a direction for approval of the revised classification list dated 27th October, 1980, and has also sought for the issue of a writ of mandamus requiring the opposite parties to refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for refund can also be scrutinised and disposed of. The petitioner's learned Counsel, however, did not accept our suggestion and advanced arguments in support of the stand taken in the writ application that the petitioner was not liable to any duty in respect of poster paper between March, 1976, and November, 1980. The duty deposited with the opposite parties was under a mistake and the same was refundable. He also maintained that with effect from June, 1980, when the explanation to item 68 was added, the petitioner's liability for poster paper should be in accordance with the residuary rate prescribed against that item. 6. We have examined the Division Bench decision of the Gujarat High Court in Darshan Hosiery's case, (1981) 22 GL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch goods taxable." It is on this analogy that it has been contended on behalf of the petitioner that once item 17(1) excludes poster paper, it cannot be deemed to have been included in item 17(2). Some support is available from the ratio of the Gujarat decision, but it is not a case which covers the entire field and can be taken to be on all fours for our purpose. 7. We are of the view that instead of our deciding the question outright, we must leave the question to be examined by the statutory authority to whom the appellate direction has been given. We are not impressed with the argument advanced on behalf of the petitioner that there is any prejudice in the mind of the statutory authority and since the amount involved is very heavy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned by the general law of limitation, namely, a period of 3 years from the date of discovery of the mistake. A host of authorities were cited before us and we are sure when opportunity is extended to the petitioner in the matter of disposal of its petition by the competent authority, these decisions would be cited. Since the law of the land is certain on these points, by decisions of the highest court in the country and these are binding on every one, we are sure the statutory authority will act in a fair way, follow the law and come to its conclusions. Similarly, in regard to the acceptance of the revised classification list, the question would be determined. 9. In these circumstances, instead of our deciding the matter finally, we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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