1996 (10) TMI 105

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....der passed by the authorities under Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) is being challenged. It is not necessary to notice the detailed facts. This is because, the petitioner submits that they paid duty and this duty was not in fact payable. It is submitted that this was paid under a mistake. They accordingly submitted applications for refund. Some of the applic....

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....y the Supreme Court in the Madras Port Trust v. Hymanshu International - AIR 1979 SC 1144, the plea of limitation should not have been invoked by the Asstt. Collector. It is contrary to the principles as laid down by the Supreme Court. Learned Counsel for the petitioner placing reliance upon the decision of the Supreme Court in the Madras Port Trust (supra) submitted that it does not behove the....

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....ing with the appeal, we would however, like to take note of the submission made on behalf of the Municipal Corporation with regard to the question of refund of the octroi duty, already deposited by the appellant. The question of refund, in our opinion, does not arise. The IOC has collected the octroi duty from its dealers and agents, who have in turn passed on the burden to the consumer. Thus, hav....