https://www.taxtmi.com/caselaws?id=43148 The Court set aside the impugned order under Sec. 35F of the Central Excises and Salt Act 1944, directing a fresh consideration of the petitioner's application for refund. Emphasizing the importance of considering refundable amounts before demanding payment of duty, the Court highlighted the need for a proper application of mind by the authorities and protection of the assessee's interests in accordance with legal precedents. The 1st respondent was instructed to reevaluate the application within four weeks, taking into account the petitioner's undertaking not to withdraw the refund amount until the appeal's disposal. en-us Mon, 05 Aug 1991 00:00:00 +0530 Wed, 16 Jun 2010 13:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43148 The Court set aside the impugned order under Sec. 35F of the Central Excises and Salt Act 1944, directing a fresh consideration of the petitioner's application for refund. Emphasizing the importance of considering refundable amounts before demanding payment of duty, the Court highlighted the need for a proper application of mind by the authorities and protection of the assessee's interests in accordance with legal precedents. The 1st respondent was instructed to reevaluate the application within four weeks, taking into account the petitioner's undertaking not to withdraw the refund amount until the appeal's disposal. Case-Laws Central Excise Mon, 05 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43148