TaxTMI 
TaxTMI 
1994 (3) TMI 186
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....rmination as to whether the abovementioned amount of refund should be credited to the Fund in accordance with the provisions of Section 11B(2) or paid to the applicants in accordance with the proviso thereto. The applicants are manufacturers of textile yarn and during the period 1983-84 they manufactured inter alia cellulosic spun yarn not containing any man-made fibre of non-cellulosic origin, falling under T.I. 18III(i) of the schedule to the erstwhile Central Excise Tariff. The classification lists filed by the applicants were approved by reclassifying the yarn under T.I. 18III(ii) which was challenged by way of writ petition before the Hon'ble Rajasthan High Court. During the pendency of the writ the applicants were protected under inte....
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....id to the applicants. Hence this application for stay. 2. Shri D.A. Dave, learned Counsel submits that since the issue on merits was admittedly concluded in favour of the applicants, the question of return of the amount to the Department does not arise specially when the Assistant Collector had satisfied himself on the basis of the records such as gate passes and invoices that the applicants had not passed on the duty incidence to their buyers. He further submits that the lower appellate authority has exceeded his jurisdiction while passing the order and has gone beyond the scope of the appeal before him which arose out of an order passed by the Collector of Central Excise under Section 35E(2) of the CESA, 1944. Hence, the prayer. 3.....
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....yoti Balasundaram) Member (J) 5. [Order per : S.K. Bhatnagar, Vice President]. - With due respects to Hon'ble Judicial Member, my views and orders in the matter are as follows : 6. While I agree that the appellants have not been able to make out a prima facie case for stay of the operation of the impugned order, I find that at the same time, no direction for pre-deposit of the duty amount by repayment or otherwise was called for the following reason : 7. It is observed that the Collector (Appeals) while setting aside the order of Assistant Collector and directing them to pay the refund amount simultaneously directed the Assistant Collector to re-examine the matter and determine whether the amount should be credited ....