1990 (4) TMI 62

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....Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi had re-affirmed the appellate order and dismissed the appeal filed by the Collector of Central Excise, Kanpur against the same and passed a definite order that L.M.L. Ltd. (Scooter Division), the petitioner before us, would be entitled to claim refund on the basis of redetermined assessable value, for the period of six months precedi....

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....o jurisdiction or right to refuse the said refund claim. In case the respondents had any grievance against the order passed by the Tribunal and wanted to challenge the same then the only remedy available to the respondents was to challenge the said order of the Tribunal before the Supreme Court. However, the same was admittedly not done. Therefore, we issue an interim writ of mandamus and direct t....