KIRLOSKAR PNEUMATIC CO LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner manufactures Drill Rods Penumatic Tools. In view of the Notification No. 164/83 duty was paid from time to time during the period from 1983 to 1985. Subsequently, it was realised that the duty payable is as per Notification No. 858-4-1991 (sic ). They, therefore, filed the instant petition in 1987, principally, claiming the refund of the duty as paid.

(2.) IN view of the decision laid down by the Supreme Court in case of Mafatlal Industries Ltd. v. Union of India - 1997 (89) E. L. T. 247 (S. C.), petition cannot be entertained as the claim was not preferred within the statutory period as envisaged by Section 27 of the Act.

(3.) OUR attention is particularly invited to observation recorded in para 100 of the report of the judgment. The Supreme Court to mitigate the situation, owing to law as declared, observed that Petitioner who filed Writ Petition or suit is at liberty to present claim for refund within 60 days from the date of the judgment i. e. , 19th December, 1996. However, the Petitioners have not availed the opportunity as such and therefore cannot now take the advantage.