9911796707
TMI Blog1990 (7) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... s of process of galvanising various structural steel parts supplied by their customers. It is the claim of the petitioners that the process of galvanising does not bring into existence any new product having any distinct name and therefore galvanising does not constitute manufacture under Section 2(f) of the Central Excises and Salt Act. Since March 1975 the petitioners were compelled to pay excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Collector (Appeals) was carried in appeal before the Customs Excise Gold (Control) Appellate Tribunal. The Tribunal also came to the conclusion in April 1988 that the process of galvanising does not amount to manufacture. The petitioners were therefore entitled to the refund of duty. As the amount of refund was not paid by the Department, the petitioners preferred Writ Petition No. 108 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,05,159.90 has given rise to filing of the present petition. 4. Shri Hidayatullah, learned counsel appearing on behalf of the petitioners, submitted that the reading of Section 11B of the Central Excises and Salt Act by the Assistant Collector is clearly misconceived. The learned counsel urged that though subsection (1) of Section 11B prescribes that the person claiming refund of duty shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re required to be set aside with a direction to refund the said amount forthwith. 5. Accordingly, rule is made absolute and the respondents are directed to refund Rs. 1,05,159.90 to the petitioners within two weeks from to-day. In case the respondents fail to refund the amount within two weeks, then the amount shall be refunded with interest at the rate of 15% per annum, to be calculated from to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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