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Issues:
1. Excess refund directed to be remitted back to the State by Collector of Central Excise. 2. Dispute over correct assessable value for duty calculation. 3. Challenge against order directing remittance of excess refund due to misunderstanding. 4. Power of second-respondent to direct payment back of the amount. Analysis: 1. The judgment involved two Writ Petitions concerning the same parties and common issues. The first petition, W.P. No. 11725 of 1983, sought to quash an order confirming the remittance of an excess refund of Rs. 1,31,250 to the State by the Collector of Central Excise. The Tribunal determined the correct assessable value to be Rs. 12 per crate, contrary to the petitioner's claim of Rs. 9.60 per crate. 2. The second petition, W.P. No. 11726 of 1983, challenged the remittance order of Rs. 73,629.66 due to a misunderstanding in assessing duty. The order considered the difference between duty collected from customers and paid to the government as duty retained by the customers, impacting the assessable value. The Tribunal upheld the authorities' views. Both petitions were filed by the petitioners against the orders directing remittance of excess refunds. 3. The petitioner's counsel argued in court that the earlier refunds were not excessive and contested the second-respondent's authority to demand repayment. The respondents' counsel cited precedents, including a decision by a Full Bench of the Karnataka High Court and a previous order by the judge, supporting the authorities' actions. The judge concurred with the Full Bench's decision, emphasizing the deduction of effective duty rates and the levy of excise duty on refundable amounts not passed on to buyers. 4. The judge affirmed the competency of the second-respondent based on previous rulings, leading to the dismissal of both Writ Petitions. The judgment concluded by dismissing the petitions and ordering no costs to be paid. The decision was based on the application of legal principles regarding the deduction of duty rates and the authority to demand repayment of excess refunds.
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