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10. Now the question arises, a dealer who has not realized the tax which had been deposited by it for the period 1-10-1994 to 30-9-1995 (for which remission of tax has been granted), can claim refund of the tax deposited by it out of his own pocket.

11. A similar kind of controversy has been considered by the Apex Court in the matter under Central Excise Act, in the case of W.P.I.L. Limited Ghaziabad v. Commissioner, Central Excise, Meerut, reported in J.T. 2005 Vol (2) SC 499, Power driven pump as well as part thereof which are used for the manufacture of Pump were exempt from levy of excise duty since 1978. Various notifications have been issued from time to time granting exemption of both i.e. Power driven pump as also part of the power driven pump which were used in the manufacture of power driven pump. Subsequently, the earlier notification were rescinded and consolidated notification incorporating earlier notification was issued vide notification No. 46 of 1994 dated 1-3-1994. In the said notification power driven pump were shown as exempted item. But part of power driven pump used in the manufacture of pump within factory which were all along exempted from 1978 were omitted.. This omission was brought to the notice of the Government by the industries and the Central Government being satisfied issued amended notification No. 46 of 1994 by issuing another notification No. 95 of 1994 on 25th April, 1994, correcting the mistake and clarifying the position that part of power driven pump which were used in the manufacture of power driven pump would also be exempted. A dispute arose with, regard to the exemption on the part of power driven pump used in the manufacture of the pump for the intervening period. The Apex Court held that in view of consistent policy of the Government of exempting part of power driven pump utilized by the factory within the factory premises, it cannot be said that while issuing Notification No. 46 of 1994 on 1st March 1994 the exemption in respect of such item which was operative was either withdrawn or revoked. The policy remained as it was and in view of the demand being made by the department, a representation was made by the industries and on being satisfied the Central Government issued clarificatory notification No. 95 of 1995 on 25-4-1994. It was held that it was not a new notification granting exemption for the first time in respect of power driven pump to be used in the factory.