RAYMOND WOOLLEN MILLS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) ). Heard the learned Advocates, for the parties and perused the records.

(2.) THE petitioners challenge the order dated 28/04/1994 passed by the respondent No. 2 rejecting the refund claim made by the petitioners. The refund claim has been rejected on three counts, firstly that the same was barred by law of limitation, secondly that the petitioners did not maintain any period of the processes to which the goods were subjected after they were returned to the factory as was otherwise required to be maintained under r. 173l (2) of the Central Excise Rules, 1944, (hereinafter called as "the said Rules"), and thirdly that the petitioners did not furnish any evidence in support of their claim that they had not recovered the amount of duty from the persons to whom the materials were originally sold and who had returned the same.

(3.) THE petitioners are carrying on the business, inter alia, as the manufacture of woollen fabrics and for that purpose they have their factory at Jekegram, Thane. The woollen fabrics manufactured for the relevant period were cleared on payment of excise duty. However, certain quantity of the products was found defective by the purchasers of those products and the same was returned to the petitioners. The returned goods were reprocessed to rectify defects, and pursuant thereto, they were cleared on payment of excise duty. The petitioners, therefore, filed nine applications for refund of the excise duty which was paid on the original clearance of the said products. The same were filed during the period from April, 1979 to february, 1981 in relation to the goods which were returned during the period from February, 197 8/09/1978.