1994 (3) TMI 98 - HC - Central Excise

Summary

The petitioners filed a refund claim for excess duty paid, which was rejected by the Assistant Collector but later approved by the Appellate Collector. The Department appealed to CEGAT, which ultimately succeeded. The petitioners were directed to refund the amount of Rs. 2,59,814/- with 12% interest per annum from January 17, 1989, within six weeks. The petition failed, and the rule was discharged with costs.