Excise duty refund claims must be decided promptly, with hearing and a reasoned order on the pending application.

A writ for refund of excise duty was not decided on merits, but the Court held that a long-pending refund application should be determined promptly by the competent authority. The authority was directed to hear the petitioner, consider the statutory refund claim, and pass a reasoned order within two months.

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Issues: Whether the petitioner's refund application relating to excise duty should be directed to be decided expeditiously.

Analysis: The petition sought a mandamus for refund of duty already deposited. The Court noted that the refund application had remained pending for several years and that the petitioner claimed entitlement to refund under the statutory refund provisions. Without adjudicating the merits of the refund claim, the Court found it appropriate to require the competent authority to decide the application promptly, after affording a reasonable opportunity of hearing and by passing a reasoned order.

Conclusion: The refund application was directed to be disposed of within two months after hearing the petitioner and by a reasoned order.

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