High Court orders refund of excise duty on post-manufacturing expenses. Respondents to pay costs within 3 months.

The High Court of Bombay ruled in favor of the petitioners, ordering a refund of Rs. 5,45,371.07 for excise duty on post-manufacturing expenses and profits. The respondents were directed to pay the petitioners' costs within 3 months, as per the precedent set by the Supreme Court in the Voltas case.

---

---

The High Court of Bombay found in favor of the petitioners in a case concerning a refund of excise duty on post-manufacturing expenses and profits. The court ordered the refund of Rs. 5,45,371.07 to the petitioners within 3 months and directed the respondents to pay the petitioners' costs. No representatives from the respondents appeared in court. The decision was based on the Supreme Court's ruling in the Voltas case.

---