1990 (10) TMI 93

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..... he 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 Petitioner as a result of the Appellate Collector's order dated 30-1-1987 (Annexur .....

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..... 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 the refund is that the amount of refund shall be included in the assessable .....

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..... ection 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 explanation was wholly misconceived and not sound. 6.There does not appear t .....

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