WOOD POLYMER LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) SINCE the common issue is involved in both these petitions and they are heard together, the same are being disposed of by this common judgment and order.

(2.) THE Special Civil Application No. 5509 of 1987 is filed by the Company at the relevant time praying for quashing and setting aside the order dated 10 -9 -1987 passed by the Assistant Collector of Central Excise and Customs, Division -III, Surat whereby the refund claim of the petitioner Company for Rs. 65,39,719.95 ps was rejected on the ground that the order passed by the Collector of Central Excise (Appeals) Bombay on 31 -3 -1986 in the case of M/s. Viral Laminates Pvt Ltd., is a specific order in favour of the said party only and it is not a final order as laid down in Section -35C(4) of the Central Excise and Salt Act, 1944 and also on the ground that the claim made by the petitioner is barred by limitation under Section -11B of the Act.

(3.) SIMILARLY the Special Civil Application No. 3804 of 1988 is filed by the petitioner Company at the relevant time challenging the order passed by the Assistant Collector of Central Excise Customs, Division -III, Surat rejecting the refund claim of the petitioner for Rs. 4,58,90,922.47 on the same ground on which the earlier refund claim of the petitioner was rejected.