Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December, 1996
6. It is elementary principle of jurisprudence that the duty if any, paid excessively should not enrich the State at the cost of the citizen. Therefore, the Adjudicating authority is directed to examine whether any duty was paid in excess of the duty actually payable in respect of 69 chassis as pleaded by learned counsel. If there is any excess payment that should not be retained with the State but should be refunded to the appellant. It is pertinent to mention that guidelines for grant of refund is laid down apex court in the case of Mafatlal Industries Ltd. Vs Union of India 1997 (89) ELT 247 (SC). The authority following such guidelines shall order refund, if any, admissible in accordance with law. The authority shall therefore grant fair opportunity of hearing to the appellant and examining the evidence thoroughly shall pass appropriate order.