1995 (12) TMI 76

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....age of admission, the respondent has taken notice. As the appeal lies in a narrow compass, it is admitted and heard for final disposal. 2.This appeal is preferred against the order dated 23-11-1995 passed by the learned single Judge in W.P. 4289 of 1995. Learned single Judge has directed that a sum of Rs. 27,74,339/- should be refunded to the respondent with interest at 15% per annum to the res....

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....late order. After remand, the Assistant Collector of Ranipet, by the order dated 10-6-1994 rejected the claim of the respondent. However, in the appeal preferred by the respondent in Appeal 226/94(M), the Collector of Appeals by the order, dated 14-10-1994 has allowed the appeal and held that the respondent is entitled to concessional rate of excise duty and therefore, the difference between the c....

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....ises and Salt Act. However, it is submitted by Shri Dattar, learned counsel for the respondent that the question of application of Section 11B will not arise. This question shall also have to be decided in the appeal. Under these circumstances, we are of the view that there cannot be a direction to refund the amount as in the event, the respondent is entitled to have the difference of the duty amo....

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....hat in the event the appeal is allowed, there is no question of refund. If it is dismissed, the respondent in the appeal who is the writ petitioner, is entitled to seek refund as per the provisions contained in Section 11B of the Act. In view of this, we modify the order of the learned single Judge in the following terms : - The Customs, Excise and Gold (Control) Appellate Tribunal,(a) New Delh....