1992 (1) TMI 114

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....Government (the 3rd appellant) to refund to the respondent (the writ petitioner) the excess duty paid by the latter under the Central Excises and Salt Act, 1944, for the full period of three years and not only for the limited period of six months prior to the date of the refund application. 2. On behalf of the appellants, two contentions are raised. The first is based upon the Explanation to Sect....

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....anding anything to the contrary contained in any judgment, decree order or direction of the Appellate Tribunal or any Court or in any other provision of the Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2)." Sub-section (1) now requires the applicant for refund to establish that the amount of excise duty i....