2006 (10) TMI 152

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....issed in default on 7-3-2006. The present application has been filed for the restoration of the said writ petition stating that matter was not noted in the list and since the learned counsel for the petitioner was not present in Delhi, no representation was made on his behalf for seeking adjournment. An affidavit of the clerk of the learned counsel has been filed. 2.In view of the reasons state....

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....ion 27(1) the application for refund has to be accompanied by "such documentary or other evidence as the applicant may furnish to establish that the amount of duty and interest, if any, paid on such duty in relation to which such refund is claimed, or collected from, or paid by him and the incidence of such duty and excise, if any, paid on such duty had not been passed on by him to any other perso....

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....order holding that no evidence had been produced by the petitioner to confirm that the duty burden had not been passed to the consumers/buyers. Accordingly the Assistant Collector Customs (Refund) directed the refund amount to be deposited in the Consumer Welfare Fund. 6.Thereafter, the petitioner filed CM No. 1310/1992 in this Court assailing the said order dated 27-11-1991 and praying that th....

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....ence has been produced to confirm that the duty burden has been/has not been passed on to the consumers/buyers." 8.In CM. No. 1310/1992, the petitioner now seeks to challenge this order where it is asserted that "the petitioner has placed each and every material for the satisfaction of the learned Assistant Collector of Customs which he has failed to consider." The petitioner relies on the Minu....