AUSTIN ENGINEERING CO LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE short point raised in this petition is whether the Collector of Central Excise (Appeals) was justified in entertaining the appeal filed by the Revenue against the refund of excise duty granted by the assistant Collector of Excise to the petitioners without passing an appealable order? In other words, the issue is, whether an appeal was maintainable under the Central Excise and Salt Act, 1944 against a communication issued by the Assistant Collector of Central Excise?

(2.) THE facts having a bearing on the subject matter of the petition are as follows :-

(3.) ON 10/06/1986 the petitioners once again filed refund application seeking refund of the duty amount of Rs. 3,84,190/- for the same period from 17-6-1977 to 16-6-1980 for which the refund was already rejected. By an order dated 12-12-1986 the refund claim of the petitioners was allowed by the assistant Collector by holding that in the light of the order of the Tribunal classifying the goods under Tariff Item 68 of the Excise Tariff the petitioners were entitled to refund and accordingly issued a cheque dated 12-12-1986 for rs. 3,84,190. 04 in settlement of the refund claim filed by the petitioners.