Supreme Court of India
Union Of India (Uoi) And Ors. vs New Vinod Silk Mills (P) Ltd. on 19 February, 1997
Equivalent citations: 1997(95)ELT165(SC), (1997)11SCC324, AIR 1999 SUPREME COURT 1544, 1998 AIR SCW 4014, 1997 (11) SCC 324, (1997) 95 ELT 165
Bench: B.P. Jeevan Reddy, K.S. Paripoornan
JUDGMENT
1. The question involved in this appeal is one of refund. In fact refund has already been made to the respondent/assessee. Subsequently, the Revenue has given a show cause notice proposing to recover that money back in the light of the 1991 Amendment Act. In such a situation, it is obvious that the matter would be governed by the decision of this Court in Mafatlal Industries v. Union of India 1996 (9) Scale 457 read with the enclosed format order. In case the appeal before the Tribunal is already disposed of the matter shall go back to the Asstt. Commissioner for examining the matter in the light of the same. If the appeal is still pending before the Tribunal (Appeal preferred by the Revenue against the order dated 19-4-1987 passed by the Asstt. Collector (Appeals) the Tribunal shall dispose of the appeal as expeditiously as possible. At the same time pendency of the appeal shall not stand in the way of the Commissioner proceeding with the matter in accordance with the law, pursuant to this order.
2. The appeal is disposed of accordingly. No costs.