{"id":59372,"date":"1991-11-08T00:00:00","date_gmt":"1991-11-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/titanium-equipment-anode-mfg-vs-asstt-collr-of-cus-on-8-november-1991"},"modified":"2014-06-24T06:20:38","modified_gmt":"2014-06-24T00:50:38","slug":"titanium-equipment-anode-mfg-vs-asstt-collr-of-cus-on-8-november-1991","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/titanium-equipment-anode-mfg-vs-asstt-collr-of-cus-on-8-november-1991","title":{"rendered":"Titanium Equipment &amp; Anode Mfg. &#8230; vs Asstt. Collr. Of Cus. on 8 November, 1991"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Titanium Equipment &amp; Anode Mfg. &#8230; vs Asstt. Collr. Of Cus. on 8 November, 1991<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1994 ECR 151 Madras, 1992 (58) ELT 185 Mad<\/div>\n<div class=\"doc_bench\">Bench: Kanakaraj<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> 1. At the request of both parties, the writ petitions are taken up for final disposal.\n<\/p>\n<p> 2. The prayer in all these writ petitions is for the issue of a writ of mandamus to direct the respondents to refund specified amounts being the excess interest collected from the petitioners. A common counter-affidavit has been filed in all these writ petitions conceding the claim of the petitioners for refund of the differential interest collected from the petitioners for the period in question. This statement in the counter-affidavit is on the basis of the Trade Notice issued by the Department on 20-1-1989 as well as the notification issued by the Collector of Customs dated 19-7-1991. There is a Standing Order issued by the Collector of Customs in Ref. 31\/90 to the same effect. Consequently, what remains to be done in these writ petitions is to direct the Assistant Collector, Central Excise, 8th Division, Madras, now impleaded as a party and ranked as second respondent, to pass orders on the refund applications by computing the amount payable to each of the petitioners and to make payment accordingly. The petitioners will file formal applications for refund and the respondents will pass orders within eight weeks from the date of the receipt of the applications for refund. I make it clear that the respondents cannot raise any question of limitation because the writ petitions had been filed on 31-3-1989 and the pendency of these writ petitions will ensure to the benefit of the petitioners. The writ petitions are ordered accordingly. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Titanium Equipment &amp; Anode Mfg. &#8230; vs Asstt. Collr. Of Cus. on 8 November, 1991 Equivalent citations: 1994 ECR 151 Madras, 1992 (58) ELT 185 Mad Bench: Kanakaraj ORDER 1. At the request of both parties, the writ petitions are taken up for final disposal. 2. The prayer in all these writ [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-59372","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Titanium Equipment &amp; Anode Mfg. ... vs Asstt. Collr. 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