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Issues:
Challenge to impugned orders refusing duty refund for a specific period. Interpretation of exemption Notification scheme for duty on fabrics. Validity of refund claim for fabrics processed with dyeing and printing. Review of refund order and communication of refund sanction. Rejection of refund claim for inadmissible period. Legal implications of subsequent demand and its impact on refund claim. Analysis: The petitioners challenged the impugned orders of the authorities refusing to refund the duty amounting to Rs. 57,576.20 for the period from April 24, 1962, to July 12, 1962. The refund claim rejection was based on the change introduced by Notification No. 43 of 1962, superseding the previous Notification No. 21 of 1961, regarding the duty exemption on cotton fabrics. The court found that the petitioner's claim for a refund was misconceived as the fabrics processed by dyeing and printing attracted a duty of 5 naya paise per square meter, which was not exempted. Therefore, the authorities were justified in refusing the refund based on the revised duty rates under the new notification. Regarding the contention raised by Mr. Shelat about the communication of a refund order by the Assistant Collector, the court clarified that no final operative refund order was passed. The claim was only under scrutiny, and refund bills were prepared, but upon finding the claim inadmissible, it was rejected. The court dismissed Mr. Shelat's argument, stating that no order sanctioning the refund was actually passed, rendering the contention misconceived. Thus, the absence of a valid refund order precluded any review or communication of such an order. Mr. Shelat also argued about a subsequent demand made for the period from July 1962 to June 1963, which was quashed. However, the court held that this quashing was due to the demand being outside the time limit and did not impact the authority's decision to refuse the refund in the present case. The court emphasized that the legal position regarding the refund claim was unaffected by the quashed demand order, and therefore, no grounds for the petitioners' claim survived. Consequently, the court discharged the rule with no order as to costs, considering the circumstances of the case.
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