1994 (9) TMI 85

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....es. 2. The writ petition initially filed on 5-2-1991 was for issuance of writ of mandamus directing the respondents to refund the excise duty paid by the petitioner under protest during the period from 3-7-1971 to 28-2-1986. It also claimed for interest at the rate of 18% on the amount of duty liable to be refunded. It is not disputed that the petitioner has applied for refund of excise duty pu....

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....e by the petitioner. Shri Vikram Gulati, learned counsel appearing for the respondents urged that the petitioner has an alterative remedy by way of appeal under Section 35 of the Central Excises and Salt Act, 1944 and it was urged by him that since the Collector (Appeals) has wide power, the petitioner may be relegated to the remedy of appeal. It was also urged by the learned counsel for the re....

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....aim for refund. It is also urged that the order dated 9-11-1990 is antidated. 3. Having heard the learned counsel for the parties, we are not inclined to dismiss the writ petition on the ground of alternative remedy being available by way of appeal under Section 35 of the Central Excises and Salt Act, 1944. The claim for refund has been rejected by the Assistant Collector, Central Excise, Sahar....

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.... require decision after affording opportunity to the parties at the level of Assistant Collector, Central Excise, Saharanpur. It may be observed that no injustice would be caused to the respondents if the matter is remitted back to the Assistant Collector, Central Excise for deciding the refund application afresh in accordance with law after affording opportunity of hearing to the parties, whereas....