Union of India & Anr. v. Gujarat Insecticides Ltd. & Anr.

November 26, 2021

Civil Appeal No. 6781 of 2004

Two things which become apparent from the reading of the order of the High Court that are: (i) the duty for which the claim of refund is made, was paid under protest by the assessee during the pendency of the adjudication proceedings; (ii) finding of fact is recorded to the effect that the intermediary product was not marketable. It would therefore follow that there was no question of passing on this element of duty to consumers/buyers. We, thus, do not find any merit in this appeal which is accordingly dismissed.

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(A.K. Sikri and Rohinton Fali Nariman, JJ.)

Union of India & Anr. ______________ Appellant(s)

Gujarat Insecticides Ltd. & Anr. ______ Respondent(s)

Civil Appeal No. 6781 of 2004, decided on April 28, 2015

The Order of the court was delivered by

Order

1. Two things which become apparent from the reading of the order of the High Court that are: (i) the duty for which the claim of refund is made, was paid under protest by the assessee during the pendency of the adjudication proceedings; (ii) finding of fact is recorded to the effect that the intermediary product was not marketable. It would therefore follow that there was no question of passing on this element of duty to consumers/buyers. We, thus, do not find any merit in this appeal which is accordingly dismissed.

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