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Issues: Whether refund of excise duty could be claimed by a buyer who had not paid the duty to the Excise authorities, and whether the subsequent renewal of the licence or the consent of the sellers entitled the buyer to refund or to a direction for refund to the sellers.
Analysis: The duty had been paid to the Excise authorities by the sellers of the goods and not by the petitioner. Under the refund scheme, a refund application lies only at the instance of the person who paid the duty, and it must be made within the prescribed period. No refund application had been made by the sellers within time, so any later claim by them would be barred by limitation. The fact that excise duty is an indirect tax did not alter the legal position between the parties, because the sellers had paid the duty at the stage of removal of the goods and no excess duty was realised from them. The later renewal of the petitioner's licence could not create a refund right in its favour when it had not itself paid the duty.
Conclusion: The petitioner was not entitled to refund, and no direction could be issued for refund either to the petitioner or to the sellers. The issue was decided against the petitioner and in favour of the Revenue.
Ratio Decidendi: A refund of excise duty can be claimed only by the person who paid the duty within the prescribed limitation period, and a buyer who did not pay the duty acquires no refund right merely because the licence is later renewed or because the duty was indirectly borne in the price.
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