1991 (7) TMI 76 - HC - Central Excise

Summary

The High Court of Bombay ruled in favor of the petitioners, a company manufacturing plastic articles, regarding the payment of excise duty under Tariff Item 15(A) (2) instead of Tariff Item 68. The Assistant Collector's rejection of refund claim based on limitation under Rule 11 of Central Excise Rules was deemed incorrect. The court directed the Assistant Collector to grant the refund within four weeks, with interest at 15% per annum if not done so. The respondents were ordered to pay the costs of the petition.