1985 (10) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....differential Excise duty at the rate of 1% of Rs. 25,251.54 for the period commencing from 1st April, 1971 to 10th September, 1971 irrespective of the provisions of Rule 11 read with Rule 173J of the Central Excise Rules, 1944. 2. The petitioner's case is that the duty at the rate of only 4% could be charged and not at the rate of 5%, which claim has been upheld but refund has not been allowed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the petitioner is entitled to the refund of the amount being the difference in the rate of duty, i.e., between 5% and 4% and he further observed that non-petitioner No. 1-Union of India was not right when it passed the order, dated April 6, 1978 declining the refund claim other than the claim for September, 1971 on the ground of limitation under Rule 11 read with Rule 173J of the Rules. In view o....