2004 (1) TMI 73

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..... sed at a higher rate not applicable to it. Accordingly, the respondent moved an application under Section 11B of the Central Excises and Salt Act, 1944, for refund of the excess amount. The application was rejected by the Assistant Collector, Customs and Central Excise, Digboi, on the ground that it was beyond time as six months had already lapsed from the relevant date. The appeal preferred by th .....

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..... s. v. Superintendent of Taxes, Nowgong & Ors., governed the case in hand. Therefore, following that decision the order was passed for refund of the amount. We have perused the decision in the case of Salonah Tea Co. Ltd. (supra) and find that it does not apply to the present case since the refund was applied for under the provisions of Section 11B of the Central Excises and Salt Act which itself m .....

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..... as refused. 4.The position thus being as indicated above, we allow the appeal and set aside the order passed by the High Court. But looking to the peculiar facts and circumstances of the case, we provide that in case at some stage the amount has been refunded to the respondent no interest would be levied or charged in the event of recovery of the said amount. Costs easy.
Case laws, Decision .....

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