1987 (6) TMI 192

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....t. Shri S.S. Mehra, Consultant for the Respondents. [Order per : H.R. Syiem, Member (T)]. - M/s. Johnston Pumps (India) Ltd. claimed a refund of Rs. 44,561.23 on electric motors on the ground that they were entitled to exemption up to a clearance of rupees five lakhs under Notification No. 71/78-C.E., but they could not avail the benefit when removing the goods. The Assistant Collector, G....

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....hequer cannot pay twice-jointly paying the duty to the manufacturer and secondly sanction in refund of the same amounts" (sic). Through this fog, 1 can faintly see that the Assistant Collector thinks the assessees cannot get the refund because they had recovered it from their customers when they sold the goods. Though the order runs to only half a page, it makes extremely difficult reading, the....

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....ments of facts", except that the refund would amount to double payment by the exchequer: "Once paying duty to the manufacturers and secondly sanctioning refund of the same amount" (sic). It is not clear to me how the exchequer paid duty once to the manufacturer and under what authority this was done. The dispute is not about any payment by the exchequer to the manufacturer but about refund of duty....