https://www.taxtmi.com/caselaws?id=43178 The dispute centered on the excisability of aluminum cannisters, with the government ruling them as ancillary to the main product. The petitioner's refund claim of Rs. 53,750 was initially rejected but later allowed by the Collector (Appeals). Despite delays in payment, the court awarded exemplary costs of Rs. 5,000 due to the government's indifferent attitude. However, no additional interest was granted on the refund amount. The court directed the payment of costs by a specified date, with interest applicable if not paid promptly, making the rule absolute in this regard. en-us Wed, 06 Mar 1991 00:00:00 +0530 Wed, 16 Jun 2010 15:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43178 The dispute centered on the excisability of aluminum cannisters, with the government ruling them as ancillary to the main product. The petitioner's refund claim of Rs. 53,750 was initially rejected but later allowed by the Collector (Appeals). Despite delays in payment, the court awarded exemplary costs of Rs. 5,000 due to the government's indifferent attitude. However, no additional interest was granted on the refund amount. The court directed the payment of costs by a specified date, with interest applicable if not paid promptly, making the rule absolute in this regard. Case-Laws Central Excise Wed, 06 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43178