1982 (9) TMI 58

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....s and allied products at Indore. Excise Duty is payable on the products manufactured by the petitioner Company, in accordance with the provisions of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act'). In accordance with the provisions of sub-rule (1) of Rule 173C of the Central Excise Rules (hereinafter referred to as 'the Rules') the petitioner Company filed a list showing the price of the goods manufactured by it. According to the petitioners, under a mistaken belief, they had showed price which included expenditure incurred in connection with sale and paid duty assessed on the goods accordingly. The petitioners have averred that sometime in the month of May, 1980, on perusal of the decisions of the Supreme Cour....

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....ds claim for refund, it is urged that the Central Government has prescribed a procedure for claiming refund of excise duty paid in excess and as the petitioners had not adopted that procedure, it was not possible to consider the request for refund. It was admitted that respondent No. 2, Superintendent, Central Excise had returned the price list to the petitioners. 4. To appreciate the contentions urged on behalf of the parties, it is necessary to refer to the material provisions of law. Section 4 of the Act provides for valuation of excisable goods for the purpose of charging duty of excise. Under section 11-B of the Act, any person can claim refund of any duty of excise, by making an application for refund of such duty, to the Assistant....