TMI Blog1994 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... s directing the respondents to refund the excise duty paid by the petitioner under protest during the period from 3-7-1971 to 28-2-1986. It also claimed for interest at the rate of 18% on the amount of duty liable to be refunded. It is not disputed that the petitioner has applied for refund of excise duty pursuant to the order dated 17-10-1989 of Custom Excise Gold (Control) Appellate Tribunal, Ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged that the petitioner has an alterative remedy by way of appeal under Section 35 of the Central Excises and Salt Act, 1944 and it was urged by him that since the Collector (Appeals) has wide power, the petitioner may be relegated to the remedy of appeal. It was also urged by the learned counsel for the respondents that the petitioner failed to furnish requisite informations sought for by the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard the learned counsel for the parties, we are not inclined to dismiss the writ petition on the ground of alternative remedy being available by way of appeal under Section 35 of the Central Excises and Salt Act, 1944. The claim for refund has been rejected by the Assistant Collector, Central Excise, Saharanpur basically on the ground that calculations given by the petitioner in their application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor, Central Excise, Saharanpur. It may be observed that no injustice would be caused to the respondents if the matter is remitted back to the Assistant Collector, Central Excise for deciding the refund application afresh in accordance with law after affording opportunity of hearing to the parties, whereas the petitioners may suffer irreversible injury in the event of denial of opportunity to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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