Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 692 - HC - Central ExciseRefund - Exports of garments on payment of a premium - public notice bearing No. 28-ETC(PN)/87 dated 15th October, 1987 - if the demand of premium is itself unconstitutional as held by the Division Bench and in any case contrary to the Import and Export Control Act, 1947 and Export (Control) Order, 1988, the Appellant could not have, in the first place, even taken the amount from the Respondents - ordinarily even a suit for recovery would not have been entertained after a gap of three years - Respondents were entitled to a refund of the amount of premium collected from them along with interest @ 10% per annum with effect from 22nd February, 1989 till the date of payment.
|