(1) IN this case, the respondent-assessee filed a refund claim which application was returned to be resubmitted in the prescribed form. Instead of resubmitting the refund application in the prescribed form, the respondent filed a writ petition in the High court which has been allowed. It appears that the writ petition was preferred beyond the period of six months prescribed by the central Excise Rules, 1944 for filing the refund claim. In this view of the matter, the appeal is allowed and the judgment of the High Court is set aside. The Revenue shall be entitled to enforce the bank guarantee and shall be entitled to recover the duty due in accordance with law.

(2) NO costs.