1997 (2) TMI 143

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.... of India and Assistant Collector of Central Excise, Madras I Division, who were the defendants in C.S. No. 206 of 1982 have filed this appeal aggrieved by the judgment and decree dated 15-11-1990 passed by the learned single Judge in the said suit. The said suit was filed by the respondent herein claiming decree for refund of a sum of Rs. 2,71,754.40 with interest at 12% per annum paid by way of ....

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....onstitutional, to be preferred and adjudicated upon under Section 11B of the Central Excise Act, 1944 or under Section 27 of the Customs Act, 1962 and subject to claimant establishing that burden of duty has not been passed on to third party. Hence the appeal has to be allowed and the judgment and decree under appeal are to be set aside and the suit itself has to be dismissed. Learned Counsel for ....