( 1 ) THE Andhra Fertilizers Ltd. (the Company) manufacture fertilizers at their factory at Tadepalli. The company was formerly known as E. I. D. Parrys Ltd. , and had factories at Ranipet and Ennore. In this writ petition, the Company seeks refund of Rs. 3,59,113. 68 paid by them as excise duty in March, 1969. It was in 1969 the Central Excise and Salt Act, 1944 (the Act) was amended and in the Schedule to the Act Item 14 HH was added. When the Company was demanded duty under the Act on their stocks the company declared their stocks to be 10,738- 5047 metric tonnes of Superphosphate as "on the night" of 28/02/1969 and disputed the eligibility of any duty under the Act, in their letter on 25/03/1969 and on 26/04/1969 to the Assistant Collector of Excise and represented their stock on hand was fit for sale though the fertilizers were not filled in bags. The provisions of the Fertilizers Control Order, 1957 were referred and it was represented that Phosphoric content of fertilizers, therefore, their stocks were not filled in bags. The manufacturers particularly in the year 1969 experienced "glut" in their sales for the Government of India imported massive stocks of fer