1986 (3) TMI 82

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....January, 1984. The waste was assessed by the customs authorities under item 18 IV of the Central Excise Tariff and an amount of Rs. 21,39,122 was collected from the petitioners as and by way of additional duty. 2. On 4th October, 1984, 7th October, 1984 and 12th October, 1984, the petitioners' Advocate made claims for refund of the additional duty paid on the basis of a judgment and order of th....

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....a, 1985 (22) E.L.T. 714, Mrs. Manohar, J. has held that where duty has been recovered which, in law, is not leviable, the recovery is without authority of law. After considering several judgments including the judgment of the Supreme Court in Shri Vallabh Glass Works v. Union of India 1984 (16) E.L.T. 171 (S.C.) AIR 1984 SC 971, it was held that refund of all such excess payments made within a per....