1990 (9) TMI 77

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....great detail because the main controversy stands concluded by decision recorded by Full Bench of this Court and reported in 1985 (22) E.L.T. 644 (Apar Private Ltd. and others v. Union of India and others). The proceedings are required to be remitted back to the Collector of Central Excise and Customs, Pune and only the relevant facts to appreciate the order of remand would be set out hereinafter. ....

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....d June 15, 1978 on the petitioners to explain why the order awarding refund should not be revoked and the refund paid should not be recovered from the petitioners. The petitioners filed their reply on July 19, 1978 but the Collector of Central Excise and Customs did not accept the claim of the petitioners and passed the order directing the petitioners to refund the duty which was repaid in pursuan....

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.... the decision of the Full Bench. It is, therefore, necessary to set aside the impugned orders passed. 5. Accordingly, petition succeeds and the order passed by the Collector rejecting five refund applications filed by the petitioners for recovery of Rs. 3,07,000/- is set aside. The order of the revisional authority confirming the order of the Collector is also set aside and the proceedings are re....