TRIVENI CHEMICALS LIMITED Vs. UNION OF INDIA
LAWS(SC)-2006-12-48
SUPREME COURT OF INDIA
Decided on December 15,2006

TRIVENI CHEMICALS LIMITED Appellant
VERSUS
UNION OF INDIA Respondents







JUDGEMENT

- (1.)Leave granted.
(2.)Appellant is a manufacturer of 'Adhesive' falling under Tariff Item No. 68 of the erstwhile schedule to the Central Excise and Salts Act, 1944. It was classified as such. It deposited the excise duty under protest. A dispute arose as it was held to be classifiable under Tariff Entry No. 68 by an order dated 11.11.1985. Indisputably, the said order attained finality. The question which arises for consideration is as to whether the appellant was entitled to refund of the excess amount of the excise duty paid by it. An application therefor was filed on 19.03.1985. The said application was rejected. An appeal was preferred thereagainst before the Collector of Central Excise (Appeals). By an order dated 07.09.1989, the said appeal was allowed stating :
"The refund arising due to this order cannot be rejected on the plea that the department has preferred an appeal against the order of CEGAT in the case of Nevichem Synthetic Industries on the basis of which the above order was passed. The facts and circumstances of the appellant's case and that of Nevichem Industries and distinguishable. It is seen that the Asstt. Collector has not based his conclusion upon the ratio of the said CEGAT judgment. A casual reference has been made to the said CEGAT order by the Asstt. Collector after reaching a findings on the classification of the impugned product. In view of the matter the appeal filed by the department against the CEGTAT order will have no effect on the appellants even if it is decided in favour of the department."

(3.)Appellant thereafter filed several representations dated 21.09.1989 and 11.07.1991 for refund of the said amount. As despite the said representations, the amount in question was not refunded, a notice of hearing was given to it on 06.08.1991.
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