GREEN ASSAM TEA INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the petitioner and the respondents. The petitioner is a tea manufacturer. The excise department for the period 1-4-2003 to 31-3-2004 vide annexure D had levied an additional excise duty. The petitioner claimed exemption. It was not allowed. The petitioner therefore made a payment of Rs. 4,86,738/- as additional excise duty and appealed to the appellate authority. The appellate authority allowed the appeal and directed refund of the said amount. The said amount was not refunded. Therefore, the petitioner filed this petition seeking refund of the said amount with interest at the rate of 15 percent as made payable by the defaulter under the Central Excise Act.

(2.) The contention of the petitioner in the writ petition is not denied. It is therefore directed that the respondents to refund the amount of Rs. 4,86,738/- with interest at the rate of 15 percent per annum. Accordingly the writ petition is allowed.