PREM CABLES PRIVATE LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this writ petition, the petitioner has claimed refund of the differential Excise duty at the rate of 1% of Rs. 25,251.54 for the period commencing from 1st April, 1971 to 10th September, 1971 irrespective of the provisions of Rule 11 read with Rule 173J of the Central Excise Rules, 1944.

(2.) THE petitioner's case is that the duty at the rate of only 4% could be charged and not at the rate of 5%, which claim has been upheld but refund has not been allowed by the excise authorities. The petitioner has sought quashing of the orders Annexure 4, dated 8th August, 1973 passed by the Assistant Collector, Annexure 5, dated 25th October, 1975 of the Appellate Collector and Annexure 6, dated 6th April, 1978 of the Government of India, Ministry of Finance, Department of Revenue.

(3.) IN the result the writ petition is allowed, the orders Annexures 4, 5 and 6, declining the refund to the petitioner are quashed. The non -petitioners the directed to refund the amount of Rs. 25,251.54 relating to the difference in Excise duty paid by the petitioner for the period 1st April, 1971 to 10th September, 1971. It is further ordered that payment shall be made to the petitioner within three months from today, or it may be adjusted in the future duties, payable by the petitioner.