1996 (12) TMI 143

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....r the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent and is unrepresented in spite of notice of hearing. Even on the last occasion, namely, 26-8-1996, appellant was absent. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant is engaged in the manufacture of patent or proprietary medicines falling under erstwhile T.I. 14E. Appellant filed....

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....owed deduction for freight, insurance and duty element from the wholesale price for the first two years and gave deduction only for duty element for 1983-84 on the ground that the actual figures have not been submitted by the appellant. Appellant paid the amount demanded in three instalments and thereafter filed refund claim on 9-5-1985 for the amount of duty element on freight and insurance expen....

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....oing so appellant filed refund claim. The question is whether the remedy of refund claim was barred and the only remedy available the appellant was to file an appeal. This question has been answered in favour of the assessee by the High Court of Calcutta in I.T.C. Limited & Another v. Union of India & Others - 1988 (34) E.L.T. 473 (Cal.). The High Court held that under the scheme of the Act Sectio....