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TMI Blog2006 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed for the restoration of the said writ petition stating that matter was not noted in the list and since the learned counsel for the petitioner was not present in Delhi, no representation was made on his behalf for seeking adjournment. An affidavit of the clerk of the learned counsel has been filed. 2.In view of the reasons stated in the said application, this application is allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "such documentary or other evidence as the applicant may furnish to establish that the amount of duty and interest, if any, paid on such duty in relation to which such refund is claimed, or collected from, or paid by him and the incidence of such duty and excise, if any, paid on such duty had not been passed on by him to any other person." The proviso to Section 27(1) states that where the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to confirm that the duty burden had not been passed to the consumers/buyers. Accordingly the Assistant Collector Customs (Refund) directed the refund amount to be deposited in the Consumer Welfare Fund. 6.Thereafter, the petitioner filed CM No. 1310/1992 in this Court assailing the said order dated 27-11-1991 and praying that the refund be granted to the petitioner along with interest. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been passed on to the consumers/buyers." 8.In CM. No. 1310/1992, the petitioner now seeks to challenge this order where it is asserted that "the petitioner has placed each and every material for the satisfaction of the learned Assistant Collector of Customs which he has failed to consider." The petitioner relies on the Minutes of the personal hearing before the Collector on 12-11-1991 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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