Asstt. Collector of Central Excise Vs. Kashyap Engg. and Metallurgicals Pvt. Ltd. - Court Judgment

Excerpt:
- [ s.p. bharucha, c.j; n. santosh hegde; shivaraj v. patil, jj.] -- excise — refund — writ petition — relief — mode of exercise of high court's discretion in granting relief — where the assessee's claim to refund was rejected by the authorities as time-barred, high court's order granting relief to him in a writ petition, set aside by supreme court — further held, high court, in a writ petition must exercise its discretion consistent with statutory provisions — central excise act, 1944, section. 11-b — constitution of india — article. 226 — relief — customs act, 1962, section. 27 -- the refund claim having been rejected by the authorities, a writ petition was moved and allowed. the revenue preferred a writ appeal, which was dismissed. the civil appeals are, therefore, allowed.s.p. bharucha, c.j; n. santosh hegde; shivaraj v. patil, jj.1. the respondent has been served but has not chosen to put in an appearance.2. the respondent-assessee made a claim for refund of excise duty under the provisions of the excise act which was beyond the permissible period there under. the refund claim having been rejected by the authorities, a writ petition was moved and allowed. the revenue preferred a writ appeal, which was dismissed. the point now is covered by the decision of this court in mafatlal industries ltd. v. union of india1 where it has been held that the court, in a writ petition, has to take note of the provisions of the act and must exercise its discretion consistent with those provisions. much the same view was earlier taken in the judgment of this court in cce v. doaba coop. sugar mills ltd.23. the civil appeals are, therefore, allowed. the order under appeal is set aside.4. no order as to costs.