JAI BHARAT STEEL INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) The firm M/s Jai Bharat Steel Industries has filed this petition through one of the its partners Mr. Sohan Lal. It is aggrieved by the order dated 25.10.1989 (Annexure P-7) passed by the Assistant Collector Central Excise rejecting its claim for refund of an amount of Rs. 1,98,148-57 paise. A few facts relevant for the decision of the controversy may be noticed.

(2.) The petitioner claims to be manufacturing bars covered under tariff item 26AA (ia) and not under tariff item 26AA ii) The authorities according to the petitioner took the view that the products produced by it were covered under tariff item 26AA. It claims that excess duty was paid under protest and even an application for refund was made on 25.11.1978 (Annexure P-2). The petitioner appears to have made another application for refund on 13.8.1980. This application was disposed of by the Assistant Collector, Central Excise Division, Ludhiana vide orders dated 10.10.1980 (Annexure P-3) with the following observations :-

(3.) In the written statement, two preliminary objections have been raised. Finally, it has been mentioned that the petitioner has not exhausted the departmental remedy by way of an appeal to the Collector (Appeals) as provided under section 35 of the Central Excise & Salt Act 1944, The remedy having not been resorted to, it is claimed that the writ petition is premature and deserves dismissal. Secondly, it has been averred that the refund claim pertains to the duty paid from June, 1982 to July, 1983 and had been filed on 10.7.1989 i.e. much after the expiry of the period of six months from the date of payment of duty. It has also been averred that the duty was not paid under protest as envisaged under rule 233-B of the Central Excise Rules, 1944 .