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Issues:
1. Application under Articles 226 and 227 for quashing orders related to refund of excise duty. 2. Interpretation of notification exempting steel ingots from duty. 3. Failure to provide opportunity for evidence and natural justice. 4. Maintainability of writ petition despite filing a money suit. Analysis: 1. The petitioner, a steel company, sought a refund of excise duty under Articles 226 and 227, challenging the orders of the Assistant Collector of Central Excise, the Collector of Central Excise, and the Government of India. The dispute arose from the interpretation of a government notification exempting steel ingots from duty if produced from specific scrap sources. 2. The notification exempted steel ingots produced from duty-paid steel scrap. The petitioner initially claimed a refund without explicitly stating the scrap's origin. The Assistant Collector rightly pointed out the lack of duty-paid scrap in the claim. However, a subsequent claim clarified the use of duty-paid scraps, which the Assistant Collector summarily rejected without allowing for evidence presentation. 3. The judgment emphasized the requirement for quasi-judicial authorities to provide a fair opportunity for parties to present evidence and be heard. The Assistant Collector's failure to consider the second claim's content and lack of natural justice principles in decision-making were highlighted. The Collector of Central Excise and the Government of India also failed to scrutinize the refund claim adequately. 4. Despite a money suit filed by the petitioner for refund, the High Court found the writ petition maintainable due to the limited scope of civil court jurisdiction in tax matters. The Court asserted its authority under Article 226 to ensure natural justice, even when an alternative remedy exists. The judgment quashed previous orders and directed a rehearing of the refund claim with due consideration to the principles outlined in the judgment.
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