2000 (9) TMI 833

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....llant. Shri C.S. Lodha, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  This appeal by the Commissioner relates to a deposit totalling Rs. 80 lakhs approximately made by the respondent M/s. Hindustan Lever Limited in 1987 in response to a demand to the assessee for duty short levied on sulphur trioxide manufactured by it. The assessee appealed against the or....

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.... paid much after the clearance of the goods. He accepted the contention before him that duty paid by the assessee had not been passed on by forming part of the price of the goods sold by it after such payments. He noted that it is not the department's case that duty has been passed on to the customers by means of debit notes or any such manner. Curiously, however, he remanded the matter to the Ass....

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....nt the pendency before the Supreme Court itself is no ground for denying the refund. We have already noted the order of the Collector (Appeals) passed in 1991. In its judgment in Suvidha Limited v. Union of India - 1996 (82) E.L.T. 177 the Bombay High Court has characterised as thoroughly dishonest and baseless the proposal by the department in the form of show cause notice to deny refund of sum d....