9911796707
TMI Blog1994 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... , since they involve for determination common issues and the parties are also one and the same and counsel appearing on either side are also the same. 2.W.P. No. 11725 of 1983 has been filed for a writ of certiorari to call for the records of the third-respondent and quash the order dated 8-8-1983, confirming the order of the second-respondent dated 21-8-1981. Under the orders of the Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund granted to the petitioner. The excess refund came to be made on a misunderstanding of the actual version to be taken into account for purposes of assessment of duty. The impugned order directing the petitioner to remit back the excess refund made was on the view that a difference between the duty actually collected by the appellant from the customers and the duty actually paid by them to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93], which was by a Full Bench of the Karnataka High Court and an order of mine dated 17-11-1992 in W.P. No. 567 of 1984, as completely answering the challenge on both the grounds raised before this Court. Learned counsel for the petitioner cannot dispute the position that the ratio of the decision of the Full Bench of the Karnataka High Court and my earlier decision squarely cover both the issues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted from the customers by a manufacturer and paid to the Government and subsequently on a proper computation, the excise duty gets reduced and becomes refundable to the manufacturer, excise duty on the amount so becoming refundable is leviable, if the benefit of such refund is not passed on to the buyer. As noticed earlier, so far as the competency of the second-respondent is concerned, I have in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
