2011 (9) TMI 903

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....Shri C. Saravanan, Advocate, for the Respondent. JUDGMENT This writ appeal is filed against the order dated 17-8-2010 passed by the learned single Judge in W.P. No. 33592 of 2007. 2. The brief facts, which are necessary for the disposal of the case, are that the first respondent is a Company incorporated under the Companies Act. It is engaged in the manufacture of Carburetors for var....

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....stion arose as to whether the first respondent as recipient of the technology used in the manufacture of excisable goods was liable to include the value thereof into the assessable value under Section 4 of the Central Excise Act, 1944. During investigation of the matter, by treating the same as assessable value under Section 4 of the Central Excise Act, a sum of Rs. 15,42,000/- was paid as deposit....

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....g the appellants to refund a sum of Rs. 13,20, 578/- relating to the final order No. 471 of 2007 dated 30-4-2007 to the first respondent with interest @ 6% per annum from the date of deposit till the date of payment to the first respondent within a prescribed period. As against the said order, the present writ appeal has been filed by the appellants. 5. Heard the learned counsel appearing ....