Pratibha Bonnerjea, J. - (1.) In this writ petition the petitioner has challenged the "order dated 25th August, 1986 being 'Annexure 'E' to the petition passed by the respondent No. 1.
(2.) The short history of the case is that the petitioner is a manufacturer of "Margo Soap". The petitioner paid provisional excise duty on 30th June, 1984. The excise duty payable was ascertained during the period between 11th September, 1984 and 27/30 October, 1984 and the ascertained sum was found to be Rs. 36,08,161.14. The petitioner was allowed to pay the said sum by 12 instalments as mentioned at page 37, being Annexure 'B' to the petition. Subsequently, on scrutiny of the demand notices, the petitioner found that by mistake an excess sum of Rs. 5,97,343.98 was demanded and realised by the Central Excise Authorities, - respondents No. 1 and 2 herein. The petitioner states that last three instalments i.e. rupees three lakhs; was paid on 15.1.1986 rupees three lakhs was paid on 31.1.1986 and Rs. 8,161.14 was paid on. 14.3.1986.
(3.) On 28th May, 1986, the petitioner made an application for refund of the excees amount realised by the respondents No. 1 and 2 under Section 11B of the Central Excise Act, 1944. Upon receipt of that application a show cause notice was served by the respondent No. 1 on the petitioner on 2nd July, 1986 asking the petitioner to show cause why its claim should not be treated as barred by limitation. } The petitioner submitted its reply on 8th July, 1986. By the order dated 25th August, 1986 the respondent No. 1 held that the petitioner's claim for refund was barred by limitation. The operative portion of that order is as follows :- "The main question for determination in the present' case is whether the relevant date from which the period of six months under Section 11B should be computed will be the date when a particular instalment was paid or when the provisional assessments were finalised and demand raised by the proper officer. It is an accepted fact that the assessments in the instant case were kept provisional under Rule 9(b) of Central Excise Rules, 1944 which were finalised between 11.9.1984 and 22/3.10.1984. As such for the purpose of computation of six months period for filing refund claim under Section 11B of the said Act the relevant date would be the date of raising demand of duty short paid after the adjustment of the duty already paid." This order has been challenged in this writ petition.;