AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.16 OF 2002 M/s.Kamalakshi Finance Corporation Limited ..Applicant. V/s. Commissioner of Central Excise & Customs, Pune ..Respondent. Mr.P.D. Shah for the applicant. Mr.A.S. Rao for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 2ND FEBRUARY, 2009. P.C. : 1. This application was admitted on 15-6-2005 on the following substantial questions of law : a) Whether on the facts and in the circumstances of the case, CEGAT was justified in holding that the applicants is not entitled to the refund of excess excise duty on the ground that M/s.Bhor Industries Ltd. had not filed the refund claim especially, when applicants had paid duty as an authorised person of Bhor Industries Ltd. in terms of Notification No.305/77 CE dated 5-11-1977? b) Whether on the facts and in the circumstances of the case, CEGAT was right in rejecting the refund claim without recognizing the applicant’s position as person authorised to pay duty on the electrical insulation tapes on behalf of Bhor Industries Ltd. who had admittedly not passed on the incidence of excess excise duty paid on the said insulation tapes to any other person ? c) Whether on the facts and in the circumstances of the case, CEGAT was right in holding that the applicants is required to show that it had not passed on the incidence of duty when such duty was paid on behalf of Bhor Industries Ltd. who had not passed on the incidence of excise duty to any other person when the electric insulation tape was sold ? 2. Whether the applicant who has paid duty on the goods for and on behalf of the manufacturer is entitled to seek refund of the said duty if it is not payable, is a question of law raised in this application. 3. In our view, the above questions are questions of law required to be answered by this Court. Therefore, we allow the central excise application and direct the tribunal to send a statement of case raising above questions for the opinion of this Court. The statement may be sent as expeditiously as possible. 4. The application is accordingly disposed of. (Judge) (Judge)