TMI Blog2012 (7) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation - Held that: - the money belonging to the Kerala State Electricity Board has been unjustly retained by the 2nd respondent, I am inclined to grant the reliefs prayed for in this writ petition - petition allowed. - WP(C).No. 15508 of 2007 (U) - - - Dated:- 20-7-2012 - THE HONOURABLE MR.JUSTICE S.SIRI JAGAN FOR THE APPELLANT : SRI.P.SANTHALINGAM,SENIOR ADVOCATE, SC,KSEB, ADV. SRI.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also without realizing that no excise duty is payable in respect of the same by virtue of the exemption notification issued under the Central Excise and Salt Act, 1944. When they realized the mistake, they filed an application for refund of the excise duty paid. By Ext.P1 order, the 2nd respondent rejected the claim as barred by limitation under Section 11-B of the Central Excise and Salt Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to be reimbursed by the Board. Although the Board withheld the amount, the 3rd respondent filed a suit and obtained a decree for payment of that amount also. As such, the 3rd respondent is not interested in pursuing the matter further, although the Board requested the 3rd respondent to take Ext.P1 in appeal. Therefore, according to the learned Senior Counsel appearing for the Board, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and others v. Union of India and others, 1987 (28) E.L.T. 36 (Bom.). 4. Guru Charan Industrial Works v. Union of India, 1988 (33) E.L.T. 648 (All.), 5. Diamond Shamrock (I) Ltd. v. Union of India, 1988 (36) E.L.T. 393 (Bom). 6. Kay Foam Limited v. Union of India, 1988 (34) E.L.T. 449 (Bom.) 7. Industrial Plastic Corporation Pvt. Ltd., v. Union of India, 1992 (57) E.L.T. 390 (Bom), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. Accordingly, this writ petition is allowed and the 2nd respondent is directed to refund to the 3rd respondent the amount of ₹ 2,78,899.81 within one month from the date of receipt of a copy of this judgment. The 3rd respondent shall reimburse the same to the petitioner within two weeks from the date of receipt of the amount from the 2nd respondent. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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