Excise duty refund cannot be ordered before redetermination of assessable value, especially while the dispute remains pending.

Immediate mandamus for excise duty refund was declined because the assessable value had not yet been redetermined after the appellate remand under Section 4(4)(d)(ii) of the Central Excise Act, 1944. As the refundable amount, if any, had not been ascertained and the departmental appeal before the Tribunal remained pending, the dispute was still sub judice. In the absence of material showing undue delay, no further direction for expeditious disposal was warranted, and the request for refund-related mandamus failed.

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Issues: Whether the petitioner was entitled to an immediate writ of mandamus directing refund of excise duty when the assessable value had yet to be redetermined pursuant to the appellate order, and whether a further direction for expeditious disposal was warranted.

Analysis: The appellate authority had set aside the rejection of refund and remanded the matter for fresh determination of assessable value under Section 4(4)(d)(ii) of the Central Excise Act, 1944. Since the assessable value was still to be redetermined, the amount, if any, refundable in favour of the petitioner had not yet been ascertained. The pending departmental appeal before the Tribunal also meant that the controversy remained sub judice, and there was no material to show undue delay justifying a further writ direction.

Conclusion: The petitioner was not entitled to an immediate direction for refund or for any further order compelling early disposal, and the request for mandamus failed.

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