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    <title>2010 (12) TMI 32 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the writ petitions seeking a refund of excise duty paid under the Central Excise Act, 1944. The petitioners claimed to have paid duty by mistake under a specific tariff item, discovered after a Supreme Court judgment. However, the court found the claims not maintainable based on a prior Supreme Court decision and due to the petitioners not exhausting the statutory remedy of appeal. The writ petitions were dismissed without prejudice to the option of appeal in accordance with the law.</description>
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      <description>The court dismissed the writ petitions seeking a refund of excise duty paid under the Central Excise Act, 1944. The petitioners claimed to have paid duty by mistake under a specific tariff item, discovered after a Supreme Court judgment. However, the court found the claims not maintainable based on a prior Supreme Court decision and due to the petitioners not exhausting the statutory remedy of appeal. The writ petitions were dismissed without prejudice to the option of appeal in accordance with the law.</description>
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