KILLICK CARIBONIUM Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD parties. This petition is directed against the order dated (Ex. G.) (Page 42) passed by the Assistant Collector of Central Excise, Bombay Division, Bombay, dated 28th December 1987, whereby refund claim of Rs. 2,71,835. 05 has not been granted to the petitioner on the ground that the appeal against the order passed by the Collector (Appeals) was pending before the Tribunal for adjudication on merits.

(2.) THE factual matrix is that the petitioners after having suffered or-der-in-original passed by the Assistant Collector, Bombay, on 19th October 1984, whereby demands in the sum of Rs. 3,09,266. 26 and Rs. 1254. 42 were confirmed against the petitioners with direction to pay the said amounts within 10 days from the date of receipt of the order, the petitioners preferred appeal on 2nd January, 1985 before the Commissioner (Appeals), Mumbai. During the pendency of the said appeal, with a view to comply with the provisions of Section 35f of the Act, the petitioners deposited an amount sought to be claimed by way of refund as per the details given hereunder :<FRM>JUDGEMENT_35_TLMHH0_2002Html1.htm</FRM> The aforesaid appeal filed by the petitioner came to be allowed.

(3.) BEING aggrieved by the aforesaid order-in-appeal, the Revenue invoked appellate jurisdiction of CEGAT. The appeal filed by the Revenue came to be rejected on 16th March, 1993 during the pendency of this petition. In view of the above, the demand which was confirmed by the Assistant Collector of Central Excise vide order dated 19th October, 1984 came to be set aside.