2008 (2) TMI 334

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....spondent. [Order]. - The appellant had claimed refund of duty of Rs. 47,056/- paid for the period Oct.'74 to Sept.'82. The lower authorities transferred the amount to the Consumer Welfare Fund on the ground of unjust enrichment. Another claim of the assessee for an amount of duty of Rs. 13,052.72 for the period April, 1966 to September, 1974 was rejected as time-barred Hence the present appeal.....

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.... excise duty in the first instance and then have another deduction of 25% towards discount, But, by the time this favourable decision was handed down by the High Court, the assessee had already paid duty of Rs. 13,052.72 on 8-2-1979 in terms of the department's formula. It appears from the records that, the duty of Rs. 47,056/- had also been paid sometime before the High Court's judgement in the a....

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....t. Such payments must be deemed to have been made under protest and consequently the time-bar provisions of Section 11B of the Central Excise Act would not be applicable to the claim of refund of duty of Rs. 13,052.72. However, a small part of this amount of duty relates to the period 1-4-1966 to 8-10-1966, during which period the assessee was not entitled to discount on the price of goods. The re....

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.... High Court to the department to refund this amount to the assessee within the time stipulated by the court. On a perusal of the judgement passed by the Hon'ble High Court in Writ Petition No. 13775 of 1988, dated 21-4-1998, I find that the Assistant Collector of Central Excise was directed to calculate the correct amount payable to the writ petitioner and refund the same within 12 weeks. It is al....