1997 (2) TMI 134

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..... t. The appellant claimed refund for the period January 20, 1980 to August 8, 1982. It appears that a classification dispute was raised on August 9, 1982 which was finally decided in favour of the assessee on November 21, 1985. It also appears that from August 9, 1982 onwards the tax was being paid under protest. Upon the refund application filed by the asessee, the Assistant Collector issued a not .....

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..... [1997 (89) E.L.T. 247 (S.C.) = 1996 (9) SCALE 457], the said judgment and the format order [a copy of which is enclosed herewith] shall govern the said refund claim. In other words, the assessee has to establish that he has not passed on the burden of the duty to others. For this purpose, the matter has to go back to the Assistant Collector in terms of judgment in Mafatlal Industries and the forma .....

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