COMMNR. OF CENTRAL EXCISE, SHILLONG vs M/S. WOODCRAFT PRODUCTS LTD. — C.A. No. 2178 - 2179/2001

Case Summary: C.A. No. 002178-002179/2001 The Supreme Court allowed the Revenue's appeals and held that Woodcraft Products Ltd. must reimburse excise duty refunds it received following the Tribunal's classification order, which the Court had reversed in 1995. The Court rejected the assessee's limitation defense, ruling that restitution was legally required upon reversal of the underlying order. The assessee was directed to repay the refunded amounts within twelve weeks plus 12% annual interest from September 1, 1995, and bear the costs of the appeals. This case analysis is maintained by casestatus.in based on publicly available court records.