( 1 ) THE respondent has been served but has not chosen to put in an appearance.

( 2 ) THE assessee-respondent made a claim for refund of excise duty underthe provisions of the Excise Act which was beyond the permissible period thereunder. The refund claim having been rejected by the authorities, a writ petition was moved and allowed. The Revenuepreferred a writ appeal, which was dismissed. The point now is covered by thedecision of this Court in Mafatlal Industries Limited v. Union of India, (89 ELT 247), where it has been held that the Court, in a writ petition, has to take note of the provisions of the Act and must exercise its discretion consistent with those provisions. Much the same view was earlier taken in the judgment of this Court in Collector of Central Excise, Chandigarh v. Doaba Co-operative Sugar Mills, (37 ELT 478)

( 3 ) THE civil appeals are, therefore, allowed. The order under appeal is set aside.

( 4 ) NO order as to costs. Appeal allowed.