1996 (10) TMI 105 - HC - Central Excise

Summary

The petition under Articles 226 and 227 challenges an order under the Central Excises and Salt Act, 1944 for refund of duty paid under a mistake. Some refund applications were dismissed as they were beyond the time limit. The court allowed the petition for refund, citing a Division Bench judgment that limitation should not be used to deny a just claim. Refund will be granted unless the burden was passed on to consumers. The Assistant Collector will re-examine the refund matter. The petition is disposed of accordingly.