2001 (11) TMI 78

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.... is a manufacturer of industrial fabrics. It is claimed that the said fabrics have to be dipped in a solution of Resorcinol Formaldehyde Latex Solution (RFL solution) in order to achieve a good adhesion of rubber to such fabrics. The appellant manufactures Resorcinol Formaldehyde solution (RF solution) by mixing Resorcinol and Formaldehyde in the presence of Sodium Hydroxide and water and consumes....

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....tions. 3 As a result of the order of the Tribunal, the appellant filed a refund claim dated March 14, 1991 under Section 11B of the Act seeking refund of Rs. 5,41,498.67 being the amount of duty paid under protest during the period from April 1, 1983 to October 20, 1986. While the application claiming refund was pending, Section 11B was substantially amended with effect from September 20, 1991.....

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....d January 6, 1992 calling upon it to show cause why the amount of refund claimed by the appellant should not be credited to the consumer welfare fund in terms of Section 11B read with Section 12C. The appellant filed a reply to the show cause notice. The respondent, however, by order dated March 25, 1994 directed that the sum of Rs. 5,41,499/- be credited to the consumer welfare fund under Section....

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.... a claim of refund, it was contended, can be entertained as held in Mafatlal Industries case in paragraph 108(ii) in the following words : "Where, however, a refund is claimed on the ground that the provision of the Act under which it was levied is or has been held to be unconstitutional, such a claim, being a claim outside the purview of the enactment, can be made either by way of a suit or by....