TMI Blog1995 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken notice. As the appeal lies in a narrow compass, it is admitted and heard for final disposal. 2.This appeal is preferred against the order dated 23-11-1995 passed by the learned single Judge in W.P. 4289 of 1995. Learned single Judge has directed that a sum of Rs. 27,74,339/- should be refunded to the respondent with interest at 15% per annum to the respondent. 3.Facts necessary for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Collector of Ranipet, by the order dated 10-6-1994 rejected the claim of the respondent. However, in the appeal preferred by the respondent in Appeal 226/94(M), the Collector of Appeals by the order, dated 14-10-1994 has allowed the appeal and held that the respondent is entitled to concessional rate of excise duty and therefore, the difference between the concessional rate and the 15% of exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted by Shri Dattar, learned counsel for the respondent that the question of application of Section 11B will not arise. This question shall also have to be decided in the appeal. Under these circumstances, we are of the view that there cannot be a direction to refund the amount as in the event, the respondent is entitled to have the difference of the duty amount refunded it would be entitled to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is entitled to seek refund as per the provisions contained in Section 11B of the Act. In view of this, we modify the order of the learned single Judge in the following terms : - The Customs, Excise and Gold (Control) Appellate Tribunal,(a) New Delhi is directed to decide the Appeal E/5521/91-A and the connected appeals, within two months from the date of receipt of a copy of this judgment. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasons stated above, the appeal is allowed. The order dated 23-11-1995 passed by the learned single Judge in W.P. 4289 of 1995 is set aside. The writ petition is dismissed with no order as to costs. However, the CEGAT is directed to decide the appeal, within a period of 2 months. The C.M.P. is also disposed of. However, there will be no order as to costs. - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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