9911796707
TMI Blog2011 (9) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the first respondent since the amount in question was not paid towards excise duty but only by way of deposit during investigation. Moreover, as per Section 11BB of the Central Excise Act, this Court can order payment of interest at a very reasonable rate and accordingly, learned single Judge directed the appellants to refund a sum of 13,20,578/- relating to the final order No. 471 of 2007, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zen Automatic model and Esteem Automatic Model with Mikuni Corporation, Japan and Mukuni Shoko Corporation, Japan in the year 1996. As per the said agreement, the first respondent paid a lumpsum of ₹ 35,000,000 and 17,500,000 of Japanese Yen as Technical Assistance fee for transfer of technology for manufacture of carburetors for Maruti Zen and Esteem Model car with automatic transmission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - alone is to be retained towards excise duty and relating to the balance amount, no order was passed. 4. Hence, the first respondent filed W.P. No. 33592 of 2007 before this Court for issuance of a writ of certiorified mandamus, to quash the order dated 30-4-2007 passed by the second respondent, insofar as it seeks to deny the refund of ₹ 13,20,578/- deposited by the first respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the finding rendered by the learned single Judge that the limitation contained in Section 11B of the Central Excise Act is not applicable to the case of the first respondent since the amount in question was not paid towards excise duty but only by way of deposit during investigation. Moreover, as per Section 11BB of the Central Excise Act, this Court can order payment of interest at a very reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
