International Conveyors Ltd. Vs. Commnr. of Central Excise & Customs
Central Excise – Refund
Civil Appeal No. 7895 of 2004-Decided on 25-2-2014.
As the amount of refund had not been paid in pursuance of the refund claim made by the appellant, the appellant was constrained to file Writ Petition…. In our opinion, due efforts were made to find out whether the amount of duty had been passed over to the purchasers, who are either government Companies or Corporations controlled by the Government. It has been clearly stated in the aforestated order dated 5th April, 1995 that even the purchasers had admitted the fact that the amount of duty paid by the appellant had not been passed over to the said purchasers or in other words, the said amount of duty had not been recovered from the said purchasers….. we quash and set aside the impugned order passed by the Tribunal dated 6th September, 2004. The appeal is allowed with costs. Looking at the hardship suffered by the appellant, in our opinion, it would be just and proper to award an amount of Rs.25,000/- as costs..read more
