Supreme Court overturns High Court judgments on excise duty refund citing Mafatlal Industries case

The Supreme Court allowed the appeals, overturning the Karnataka High Court's judgments and dismissing the respondents' writ petitions. The High Court was found to lack authority to order an excise duty refund without adherence to statutory provisions, citing Mafatlal Industries Ltd. v. Union of India. No costs were awarded in this case.

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The Supreme Court allowed the appeals, set aside the Karnataka High Court's judgments, and dismissed the writ petitions filed by the respondents. The High Court cannot direct a refund of excise duty without following statutory provisions. The decision is based on Mafatlal Industries Ltd. v. Union of India. No costs were awarded.

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