1981 (3) TMI 91

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....ords and considered the points raised by the petitioners in the revision application and those urged at the time of personal hearing. 2. In this case the petitioners charged on the deliveries of levy sugar to Government nominees prices higher than the prices fixed by the Government for the season 1971-72 in accordance with the orders dated 31-7-1972 of the Allahabad High Court on their Writ Pet....

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....roduced any evidence that the excess prices realised by them had been refunded to the persons to whom levy sugar was sold during 1971-72 season and that the order of the Allahabad High Court nowhere says that the Central Excise Department should return the excise duty paid in excess by the appellant. 3. In the Revision Application the petitioners have inter alia contended that the Asstt. Collec....

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....opened with the Central Excise Department, they were eligible to get the refund from the Central Excise Department. 4. At the time of personal hearing the petitioner's Counsel stated that the petitioners had no doubt charged duty at the higher price at which they have sold sugar to the Govt. nominees, but they were committed to refund the excess duty so charged from the buyers concerned and hen....

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.... the levy sugar price Equalisation Fund for refund to those consumers who had paid the excess duty and have requested to sanction the refund to enable them to deposit into the said Equalisation Fund. 6. The Govt. observe that the Supreme Court in the case of The Newabganj Sugar Mills Co. Ltd. and Others (AIR 1976 SC 1152) had held to the effect that the Sugar Mills have to disgorge the excess a....