1997 (1) TMI 111 - SCH - Central Excise

Summary

The Supreme Court allowed the appeal in a case where the respondent-assessee filed a refund claim but instead filed a writ petition in the High Court after the refund application was returned for resubmission. The High Court judgment was set aside as the writ petition was filed beyond the prescribed six-month period. The Revenue is entitled to enforce the bank guarantee and recover the duty due. No costs were awarded.