ORDER
1. Heard Sri A.P. Mathur, learned counsel for the petitioner, None appears on behalf of the respondents.
2. By this petition, the petitioner seeks a writ in the nature of mandamus directing the respondents to refund the amount deposited by the petitioner in respect of excise duty.
3. Sri Mathur submitted that as a matter of fact the excise duty in question was not required to be paid by the petitioner under the provisions of the Excise Act, and therefore in view of the provisions of Section 11B(3) of the Excise Act, the amount paid by the petitioner towards excise duty is liable to be refunded to him.
4. Sri Mathur further submitted that the petitioner by means of an application applied for refund of the amount which was rejected. However, the appellate authority vide its order dated 25-10-1989 allowed the petitioner's appeal. Thereafter, the petitioner moved an application for refund of the amount vide Annexure A-5, and the same is stated to be pending.
5. In between the Apex Court in the case of Union of India v. Jain Spinners Ltd., 1992 (61) E.L.T. 321(SC) considered the amending provision of Section 11B of the Central Excises & Salt Act and it is ruled that if petitioner has not realised excise duty from his customers, in that event he will be entitled to claim its refund.
6. It is next submitted that the petitioner vide Annexure A-6 dated 7th February, 1991 made a declaration to the effect that he has not charged any excise duty and therefore the amount of excise duty deposited by him is liable to be refunded to the petitioner. It was also prayed that the matter in issue be settled on merits without any delay.
7. In the last, Sri Mathur stated that four years have already passed, still petitioner's application for refund has not been decided by the authority concerned.
8. Having heard learned counsel for the petitioner and perusing the petition, in the opinion of this Court, it is a fit case in which suitable direction may be issued for expeditious disposal of the petitioner's application.
9. This being so, it is directed that petitioner's application for refund dated 7th February, 1991, if not already decided, be disposed of within a period of two months from the date of presentation of a certified copy of this order after affording reasonable opportunity of hearing to the petitioner and by passing a reasoned order.
10. With the above direction, this petition is finally disposed of.
11. Let a copy of this order be issued to the learned counsel on payment of usual charges within a week.