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TMI Blog1990 (10) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... damus to refund a total sum of Rs. 52,92,933.25 as per refund claims made by the Petitioner on 25-3-1987 (Annexure E) and 23-3-1987 (Annexure F), we are not concerned with the claim made as per Annexure E. The Writ Petition No. 8703/87 which relates to the claim made as per Annexure F for a sum of Rs. 12,67,273.37 is considered on merits. This amount represents the sum which became due to the Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was followed by an order made by the Assistant Collector on 9-9-1988 as per Annexure L under which he ordered refund of Rs. 9,64,205.80P, and rejected the claim for refund of Rs. 3,78,502.06P. This order of the Assistant Collector is the subject matter of the Writ Petition No. 8703/87 as per the additional grounds urged in I.A.I. filed on 11-10-1988. 4.The reason for rejecting a part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argeable under the Act should be excluded in determining the value under Section 4 and not the hypothetical duty leviable on any notional assessable value. This Court held that the question of adding back any duty that is not passed on to the [consumer] or paying any additional duty on the same on the ground that the same had not been passed on to consumers as if that was a requirement of the expl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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