2002 (8) TMI 432

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.... Shri Narasimha Murthy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This is an appeal against the rejection of refund of deposit made in pursuance to the Tribunal's Order under Section 35F of the Central Excise Act, 1944. The same has been rejected by the Assistant Commissioner on the grounds that an amount was collected from the customers and therefore the refund....

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....tor while admitting that the differential duty was originally not demandable in terms of the order of the Tribunal, held that the refund itself cannot be made in view of the amended provisions of Section 11B. Since the appellants, accordingly to the Assistant Collector, have passed on the incidence of duty to their buyers and are, therefore, not entitled to any refund. 4. I have dealt with....