VISHAL PACKAGINGS Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) Heard Sri A.P. Mathur, learned counsel for the petitioner, None appears on behalf of the respondents.

(2.) By this petition, the petitioner seeks a writ in the nature of mandamus directing the respondents to refund the amount deposited by the petitioner in respect of excise duty.

(3.) Sri Mathur submitted that as a matter of fact the excise duty in question was not required to be paid by the petitioner under the provisions of the Excise Act, and therefore in view of the provisions of Section 11B(3) of the Excise Act, the amount paid by the petitioner towards excise duty is liable to be refunded to him.