2003 (5) TMI 76 - HC - Central Excise

High Court overturns Assistant Commissioner decision on refund claim, stresses statutory compliance. Reconsideration ordered.

The High Court set aside the Assistant Commissioner's decision to return the refund claim application under Section 11B of the Central Excise Act, 1944, ... Refund application - Returning thereof Issues Involved: Challenge to communication returning refund claim application under Section 11B of the Central Excise Act, 1944.Summary:The petitioners challenged a communication from the Assistant Commissioner of Central Excise and Customs returning their refund claim application under Section 11B of the Central Excise Act, 1944. The petitioners had submitted refund applications for excess duty paid during a specific period. The Assistant Commissioner returned the applications, stating the relevant date for refund calculation would be from the date of fresh filing. This action was deemed illegal as it deviated from the statutory duty to consider and make an order on the refund application. The High Court set aside the impugned order and directed the Assistant Commissioner to consider the original application, provide an opportunity for the petitioners to furnish proof, and make a decision in accordance with the law.This judgment highlights the importance of adhering to statutory procedures and duties in processing refund claims under Section 11B of the Central Excise Act, 1944.