TRIVENI CHEMICALS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Leave granted.

(2.) Appellant is a manufacturer of 'Adhesive' falling under Tariff Item No. 68 of the erstwhile schedule to the Central Excise and Salts Act, 1944. It was classified as such. It deposited the excise duty under protest. A dispute arose as it was held to be classifiable under Tariff Entry No. 68 by an order dated 11.11.1985. Indisputably, the said order attained finality. The question which arises for consideration is as to whether the appellant was entitled to refund of the excess amount of the excise duty paid by it. An application therefor was filed on 19.03.1985. The said application was rejected. An appeal was preferred thereagainst before the Collector of Central Excise (Appeals). By an order dated 07.09.1989, the said appeal was allowed stating :

(3.) Appellant thereafter filed several representations dated 21.09.1989 and 11.07.1991 for refund of the said amount. As despite the said representations, the amount in question was not refunded, a notice of hearing was given to it on 06.08.1991.