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of <h1>Petition for Excise Duty Refund Dismissed: Court Upholds Specific Statutory Provisions</h1> The High Court dismissed the petitioner's writ petition seeking a refund of excise duty paid in excess, citing the Supreme Court's judgment in Mafatlal ... Writ jurisdiction The petitioner sought a refund of excise duty paid in excess, but the High Court dismissed the writ petition citing the Supreme Court's judgment in Mafatlal Industries Ltd. & Ors. v. Union of India & Ors. All claims for refund must be adjudicated under specific provisions of the Central Excise Act, 1944 or the Customs Act, 1962, and civil court jurisdiction is barred in such cases.
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