MALT MANUFACTUERS P LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this writ petition, a prayer has been made that a sum of Rs. 1,52,159. 25 which has been deposited by the petitioner as excise duty for the period 25. 03. 1985 to 10. 10. 1985 should be directed to be refunded with interest, since the petitioner is dealing in exempted commodity, which is not liable to excise duty. It has been submitted that in accordance with the decision of Delhi High Court in Barman INdia Pvt. Ltd. vs. Union of INdia, dated 11. 7. 1987 and notification No. 55/75 dated 1. 03. 1975, no duty is leviable and a circular in this regard has also been issued bearing No. F. 17/37/87 dated 25. 02. 1986.

(2.) THE claim of the petitioner has been rejected as time barred being filed after expiry of six months. THE submission of learned counsel for the petitioner is that the excise duty is not leviable and the petitioner has not collected the duty from its customers and the claim could have been filed within a period of 3 years and, therefore, the respondents were not justified in refusing to refund the amount, which was deposited by the petitioner from its pocket.