2017 (12) TMI 323

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....without seeking appeal remedy before Commissioner (Appeals), was before the Hon'ble High Court of Bombay in Writ Petition No.4027 of 2004 agitating that there should be no levy of anti dumping duty. It also made an interm application No. 211 of 2007 in that Writ Petition praying leave of Court to deposit duty element of Rs. 12,56,336/- with interest. The Hon'ble High Court allowed the prayer and the appellant made such deposit on 19.2.2007. The writ petition went against appellant for which Civil Appeal No. 3889 of 2006 was filed before Hon'ble Supreme Court, which was disposed on 23.9.2015 holding that there shall be no levy of anti-dumping duty during the intervening period aforesaid. 2. Being successful before the Apex Court, it is subm....

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....be accompanied by such documentary or other evidence including the documents referred to in section 12A as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from or paid by him and the incidence of such duty and interest if any, paid on such duty had not been passed on by him to any other person : Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the Act and the same shall be dealt with in accordance with the provisions of sub-section (2)....

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....ny other person; (e) the duty of excise and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (f) the duty of excise and interest, if any, paid on such duty borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify : Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government, the incidence of duty and interest, if any, paid on such duty has not been passed on by the persons concerned to any other person. (3) Notwithstanding anything to the contrary contained in any judgmen....

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....ths from the date of receipt of such application till the date of refund of such duty : Provided that where any duty ordered to be refunded under sub-section (2) of section 11B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation : Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any Court against an order of the Assistant Commissioner of Central Excise, under sub-section ....