https://www.taxtmi.com/caselaws?id=44871 The appellant, a cigarette manufacturer, sought a refund of excise duty for a specific period. The High Court allowed the refund claim, directing the Excise department to calculate and pay the amount due. The refund amount was calculated based on the price charged to distributors and deduction of post-manufacturing expenses. Despite the High Court's order, payments were not made, leading to a writ petition for recovery. The appellant's refund claim was impacted by amendments in the Central Excises and Salt Act, and the issue of interest payment was settled by the Supreme Court, directing payment at a specified rate until complete recovery by the respondents. The appeal was dismissed with this modification. en-us Wed, 04 Mar 1998 00:00:00 +0530 Thu, 30 Apr 2020 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44871 The appellant, a cigarette manufacturer, sought a refund of excise duty for a specific period. The High Court allowed the refund claim, directing the Excise department to calculate and pay the amount due. The refund amount was calculated based on the price charged to distributors and deduction of post-manufacturing expenses. Despite the High Court's order, payments were not made, leading to a writ petition for recovery. The appellant's refund claim was impacted by amendments in the Central Excises and Salt Act, and the issue of interest payment was settled by the Supreme Court, directing payment at a specified rate until complete recovery by the respondents. The appeal was dismissed with this modification. Case-Laws Central Excise Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44871