1985 (7) TMI 246 - AT - Central Excise

Summary

The case involved M/s Bharat Fritz Werner (P) Ltd. filing a refund claim for excisable goods cleared to Central Tool Room and Training Centre, Calcutta. The claim was rejected by the Assistant Collector but later allowed by the Customs Appellate Tribunal in Madras. The High Court of Judicature in Karnataka was asked to decide whether the Central Board's order for ad hoc exemption could be applied retrospectively for granting a refund on goods already cleared with duty paid.