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Judgment
K.C. Agarwal, A.C.J.
This writ petition under Article 226 of the Constitution has been filed by M/s. Aqueolis Victuals Pvt. Ltd. and Another for allowing the refund to the petitioner of a sum of Rs. 10,28,535.62.
The learned Counsel for the petitioner argued before us that the Assistant Collector, Central Excise has erroneously granted exemption to the petitioner w.e.f. 1st June, 1986, when as a matter of fact it was entitled to exemption w.e.f. the date of filing of the application i.e. 1st of April, 1986, Sri Bharat Ji Agarwal, Counsel for the petitioner invited our attention to paragraph 54.17 of the Central Excise Guidelines dealing with the refunds. In this paragraph instruction issued is that the refund application should be decided within three months. We find force in his argument. There is no justification on the part of the Assistant Collector, Central Excise to withhold the decision on the application for refund for such a long time, as in the present case. In the instant case the application was filed on 31st December, 1986. Till today no decision has been taken on it. In this view of the matter, we direct the Assistant Collector concerned to decide the refund application of the petitioner which was made on 31st December, 1986 within three months from the date a certified copy of this order is produced before him by the petitioner.
So far as the point for the period for which it was not required to pay the tax is concerned, the same shall be decided by the Assistant Collector himself. We restrain ourselves from expressing any opinion this.
Let a certified copy of this order be given to the learned Counsel for the petitioner today, on payment of usual charges.