1983 (4) TMI 58 - HC - Central Excise

Refund - Limitation inapplicable to refund claim when duty collected without authority of law

Summary

The High Court of Andhra Pradesh allowed the petition by Hyderabad Bottling Company Private Limited for a Writ of Mandamus to refund excess excise duty collected. The court directed the Assistant Collector to determine the refund amount and issue refund vouchers within three months. The petition was allowed without costs. (Citation: 1983 (4) TMI 58 - Andhra Pradesh High Court)