GURCHARAN INDUSTRIAL WORKS Vs. UNION OF INDIA

JUDGEMENT

(1.) By means of the present writ petition, filed under Article 226 of the Constitution of India, the petitioner M/s. Gurcharan Industrial Works, seeks a writ, order or direction in the nature of certiorari quashing the orders dated 27.1.1999 and order dated 19.11.1999, said to have been despatched vide registered letter No. 5803 22.11.1999, contained in Annexures No. 7 and 9 to the writ petition.

(2.) The petitioner has also sought a writ order or direction in the nature of mandamus commanding the respondents to refund the amount of Rs. 4,74,330 alongwith interest at the rate of 18% per annum from December 1987 till the date of payment.

(3.) Briefly stated the facts giving rise to the present writ petition are that the petitioner claims to be a manufacturer of Rice Mill Plant and its part which fall under the tariff item No. 68 as it was existing during the relevant time under the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). It has been registered as a small scale industry and was initially exempted from the payment of excise duty on its clearances. However, the petitioner paid excise duty under mistake and on discovery of the mistake, it filed an application for refund under Section 11 -B of the Act as it then stood. The refund application was rejected by the Assistant Collector, Central Excise. The appeal filed by the petitioner was also dismissed by the Collector (Appeals) Central Excise. Thereafter, the petitioner approached this Court by filing Civil Misc. Writ Petition No. 358(Tax) of 1987 wherein it had challenged both the orders passed by the Assistant Collector as well as Collector (Appeals). This Court vide judgment and order dated 9.12.1987 allowed the writ petition. The operative portion of the said judgment is reproduced below: "In the result, this petition succeeds and is allowed. A direction is issued to the opposite parties to refund the duty collected during 1983-84 and 1984-85 on clearance for home consumption after deducting the amount already paid".