1991 (9) TMI 91

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....converting duty-paid poster paper into wax coating paper. They are assessees under the Central Excises and Salt Act, 1944 (hereinafter called "the Act"). They had been paying the duties as demanded by the respondents at the time of removal of the wax-coated papers. According to the petitioners the only work done by them is to coat duty-paid poster paper with paraffin wax on either side. Therefore ....

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....fund application dated 26-5-1981 2. 2-5-1981 to 17-2-1982 BED SED 24295 — 93  485918 — 64 Refund application dated 5-3-1982 In their letter dated 23-2-1981 it was stated that duty collected from the petitioners in respect of waxed paper against Tariff Item 17(2) of the Central Excise Tariff 1944, from 3-11-1980 onwards should be treated as having been paid under p....

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.... have to be dealt with independently because in one case the question of limitation would bar the application for refund, while in the other case the bar of limitation may not arise. Section 11B(1) of the Act is as [as] follows :- "Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of si....

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....till 17-2-1982 which forms the subject matter of the refund application dated 5-3-1982 is therefore justified and legal and requires consideration. As already stated, Writ Petition No. 8246 of 1983 is for issue of a writ of Mandamus to direct the second respondent to consider his application dated 5-3-1982. Consequently Writ Petition No. 8246 of 1983 is allowed and there will be a direction as pra....