1995 (3) TMI 106

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....m made by the petitioner to the extent it came to be allowed on 8-8-1989. It is the case of the petitioner that the amount directed to be refunded to the petitioner by the order of the Assistant Commissioner dated 8-8-1989 has got to be refunded notwithstanding the fact that as on the date of Amending Act (40 of 1991), which came into force viz., 20-9-1991, the actual refund had not been effected. 2.The petitioner had been called upon to produce proof by the officers of the Department in support of its claim that Modvat credit taken by its buyer had been reversed, before the sum due to the petitioner as refund could be released. According to the petitioner, the petitioner's customers Bharath Earth Movers Limited, has reversed the credit,....

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....r orders and directions given by any court for such refund. 6.Counsel for the petitioner on the other hand submitted that as on the date the Amending Act came into force there was no proceedings pending before any authority and so far as the department is concerned, the direction for refund had become final and what is now sought by the petitioner is merely implementation of the order, which had been made prior to the date of the Amending Act. In this context, learned counsel for the petitioner relied upon the decision in Gopal Hosiery v. Asst. Collector of Central Excise [1992 (58) E.L.T. 542 Calcutta]. That judgment was rendered by a learned single Judge of the Calcutta High Court, wherein it was held that if the order become final pri....