TaxTMI 
TaxTMI 
2004 (9) TMI 116
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the learned senior counsel and learned counsel appearing for the parties, the writ petition is treated on board for final hearing. 4.The elaborate facts need not be adverted to since admittedly during the pendency of the writ petition, the respondents have refunded to the petitioners a sum of Rs. 1,00,00,000/- which was deposited by them pursuant to the order, dated October 4, 1985 in Writ Pet....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cordingly, petition succeeds and it is"10. declared that 30 revised price lists filed by the Company on January 7, 1984 before, the Assistant Collector, Central Excise, Division II, Thane, ought to have been approved after allowing deductions on account of additional tax on sales tax, maintenance, charges and site service charges as claimed by the Company. The order of Assistant Collector is set a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntitled to the refund of the amount after the dismissal of the appeal by the Supreme Court. The Central Excise Department was liable to refund the amount deposited by the petitioners within reasonable time therefrom. Not only that the refund was not made to the petitioners within reasonable time, the petitioners were compelled to file the present writ petition claiming refund of the amount along w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r advocates on May 10, 2003. The petitioners were unnecessarily required to make application under Section 11B. One objection after the other was raised. One compliance after the other was required to be made. All this was unnecessary. The learned counsel for the petitioners cited few judgments in support of petitioners claim of interest. Though the said judgments relate to their individual facts,....