https://www.taxtmi.com/caselaws?id=40758 The court held that Walk-in-Coolers manufactured by the petitioner were not ready-assembled units attracting excise duty. The petitioner was entitled to a refund of excise duty paid under protest, except for a specific model. The court found no violation of natural justice in the impugned order but noted errors justifying interference. The discrimination claim based on different contract types was rejected. The court allowed the petition, ordering a refund of Rs. 4,06,862.06, stayed the order's operation for four weeks, and directed each party to bear its costs. en-us Wed, 07 Mar 1979 00:00:00 +0530 Fri, 14 May 2010 13:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40758 The court held that Walk-in-Coolers manufactured by the petitioner were not ready-assembled units attracting excise duty. The petitioner was entitled to a refund of excise duty paid under protest, except for a specific model. The court found no violation of natural justice in the impugned order but noted errors justifying interference. The discrimination claim based on different contract types was rejected. The court allowed the petition, ordering a refund of Rs. 4,06,862.06, stayed the order's operation for four weeks, and directed each party to bear its costs. Case-Laws Central Excise Wed, 07 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40758