Ajoy Nath Raj, J. - (1.) Both these Writ applications [(CO. 6151 (W) of 1990 and CO. 7043 (W) of 1990] are disposed of by the same order, as they raise identical issues.
(2.) These Writs contain two sets of prayers. The first set of prayers is for quashing of three orders passed respectively by the Assistant Collector, the Collector and the Tribunal refusing refund of moneys to the Writ Petitioner. The second set of prayers is for refund of the money itself which is claimed by way of a separate substantive relief in the writ applications. The sums claimed are Rs. 1,13,005.36 and Rs. 7,285.65.
(3.) These sums were paid by the Writ Petitioners for periods prior to April 1981. The Writ Petitioner, at that material time, was, as is the indisputable position, a small scale manufacturer, satisfying all the reqirements for total exemption from payment of excise duty even in respect of the goods manufactured by it, which were in their nature, excisable.;