2001 (8) TMI 744

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....t. Shri A. Chopra, JDR, for the Respondent. [Order]. -  The appellant cleared from its factory on 30-6-1986 a consignment of tin containers intended to store toothpowder. There was a delay in the arrival of the goods at the consignee's premises on account of breakdown in the truck carrying the goods, with the result that the consignee refused to accept the consignment. The appellant ....

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....nt thereupon filed a claim for refund on 15-12-1988 of the duty. For reasons which the counsel for the appellant could not explain, the appellant filed another claim on 23-11-1992. In this claim it pointed out payment of duty twice on the same goods and sought refund of Rs. 26,600/- with specifically describing both the gate passes under which it paid the duty. Following issue of notice the Assist....

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.... protest. The Assistant Collector recognises this to be the case, but has held that duty paid on the second occasion has been recovered from the buyer. This is the reason that the departmental representative cites. 4. The incidence of duty that the appellant passed on to the buyer of the goods certainly would not be the total amount of duty that it paid on those goods. The buyer of the goo....

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.... or partly in advance and partly later. 5. There is no logic to support the Assistant Commissioner's view that the incidence of duty that was transferred was the duty that was paid for the second time. On the other hand it could be argued with reasons that what was transferred is the duty that figured in the invoice which was issued to the buyer, when the goods were cleared from the appell....