9911796707
TMI Blog1995 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... oner that the amount directed to be refunded to the petitioner by the order of the Assistant Commissioner dated 8-8-1989 has got to be refunded notwithstanding the fact that as on the date of Amending Act (40 of 1991), which came into force viz., 20-9-1991, the actual refund had not been effected. 2.The petitioner had been called upon to produce proof by the officers of the Department in support of its claim that Modvat credit taken by its buyer had been reversed, before the sum due to the petitioner as refund could be released. According to the petitioner, the petitioner's customers Bharath Earth Movers Limited, has reversed the credit, it had taken in respect of the duty paid by the petitioner and has also recovered the sum of Rs. 1,44, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d submitted that as on the date the Amending Act came into force there was no proceedings pending before any authority and so far as the department is concerned, the direction for refund had become final and what is now sought by the petitioner is merely implementation of the order, which had been made prior to the date of the Amending Act. In this context, learned counsel for the petitioner relied upon the decision in Gopal Hosiery v. Asst. Collector of Central Excise [1992 (58) E.L.T. 542 Calcutta]. That judgment was rendered by a learned single Judge of the Calcutta High Court, wherein it was held that if the order become final prior to the date of Amending Act, refund was bound to be made. Counsel also relied upon the decision of the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (2)." 8.The refund claimed by the petitioner has, therefore to be decided only by the Assistant Commissioner acting in accordance with Section 11B(2) of the Act notwithstanding the fact that on an earlier occasion an order for refund had come to be made and that order has also be affirmed in appeal by the Appellate Collector. So long as the actual disbursement of the refund had not taken place it must be held that the claim for refund is still pending. 9.The claim application already filed by the petitioner shall be considered by the Assistant Commissioner in the light of criteria laid down in Section 11B (2) of the Central Excises and Salt Act, 1944. In view of the fact that the petitioner's claim for refund has been pending since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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