1984 (3) TMI 64 - SUPREME COURT

Whether the appellants are entitled to claim refund of excess excise duty which had been paid by them prior to February 20, 1976 and if so, whether they are entitled to claim refund of such duty paid between October 1, 1963 and February 20, 1976 or during any shorter period?

Held that:- We modify the judgment and order passed by the High Court by quashing the assessments of excise duty made in respect of the goods in question other than wired glass viz. figured glass, coloured figured glass, rolled glass and coolex wired glass for the period between September 28, 1973 and February 20, 1976 also and directing the assessing authority to make a fresh assessment in accordance with law in the light of the decision of the High Court. The respondents are further directed to refund after such fresh determination any excess duty that may be found to have been paid by the appellants. The fresh assessments shall be completed within four months from today. The appeal is however, dismissed in so far it relates to the claim for refund of excess duty paid in respect of wired glass during that period. Appeal allowed in part.