JUDGMENT : 1. This appeal is directed against the judgment of the Gujarat High Court dismissing the writ petition filed by the appellant. The appellant claimed refund for the period January 20, 1980 to August 8, 1982. It appears that a classification dispute was raised on August 9, 1982 which was finally decided in favour of the assessee on November 21, 1985. It also appears that from August 9, 1982 onwards the tax was being paid under protest. Upon the refund application filed by the assessee, the Assistant Collector issued a notice dated August 29, 1985 calling upon the assessee to show cause why his refund claim be not rejected. He disallowed the refund application by his order dated July 4, 1986 except for the period February 9, 1982 to August 9, 1982. It is against that order that a writ petition was filed but dismissed by the High Court. 2. So far as the period prior to February 9, 1982 is concerned, it is not disputed before us by the learned counsel for the assessee that it is barred by limitation and refund claimed in that behalf cannot be entertained. We are, therefore, concerned in this appeal only with the period February 9, 1982 to August 9, 1982. In view of the fact that the refund proceedings were pending on the date of the judgment in Mafatlal Industries Ltd. etc. etc. v. Union of India etc. etc. [ 1996 (9) SCALE 457 ], the said judgment and the format order [a copy of which is enclosed herewith] shall govern the said refund claim. In other words, the assessee has to establish that he has not passed on the burden of the duty to others. For this purpose, the matter has to go back to the Assistant Collector in terms of judgment in Mafatlal Industries and the format order [abovementioned] 3. The appeal is disposed of accordingly with the above directions. No costs.