1995 (7) TMI 82 - HC - Central Excise

Summary

The petitioner sought a refund of Rs. 47,182.32 following a Customs Tribunal's order. The petitioner imported footwear components and was initially assessed for import duty. After a series of appeals, the Appellate Collector directed the refund, which was upheld by CEGAT. The court ordered the respondents to refund the amount with 12% interest from the CEGAT order date. The Writ Petition was allowed with costs.