UNION OF INDIA Vs. SOUTHERN ASBESTOS CEMENT LTD

JUDGEMENT

(1.) The order under appeal directs the Central Government (the 3rd appellant) to refund to the respondent (the writ petitioner) the excess duty paid by the latter under the Central Excises and Salt Act, 1944, for the full period of three years and not only for the limited period of six months prior to the date of the refund application.

(2.) On behalf of the appellants, two contentions are raised. The first is based upon the Explanation to Section 4(4)(d)(ii) of the Act and the judgment of a Full Bench of this Court (Union of India v. Alembic Glass Industries, 1991 (34 )ECC131 (Karn ), 1992 (61 )ELT193 (Kar ), ILR1991 KAR 1749 ) which deals with it. The judgment was delivered subsequent to the order under appeal. There is no dispute, and there cannot be, that the law laid down by the Full Bench must govern the refund to be made, so that the first appellant ( the Assistant Collector of Central Excise) must take this judgment into account in determining what the amount of the refund due to the writ petitioner is.

(3.) Secondly, reliance is placed upon the amendment to the Act subsequent to the order under appeal to cover cases of what has come to be known as "unjust enrichment". By reason of the amendment to Section 11B, sub-section (3) thereof reads thus :