https://www.taxtmi.com/caselaws?id=165605 The court held that the Civil Court had jurisdiction to entertain the suit as there was no express exclusion clause in the Central Excises and Salt Act, 1944. The suit was found to be filed within the limitation period for declaration and injunction, but part of the claim for refund was time-barred. The claim for interest was disallowed as the plaintiff had not suffered any loss. The court ruled that the trade discount claimed by the plaintiff should be deducted for computing excise duty. The plaintiff was entitled to recover a specified amount with costs and running interest, while certain claims were disallowed. en-us Fri, 13 Sep 1974 00:00:00 +0530 Sat, 02 Aug 2014 15:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165605 The court held that the Civil Court had jurisdiction to entertain the suit as there was no express exclusion clause in the Central Excises and Salt Act, 1944. The suit was found to be filed within the limitation period for declaration and injunction, but part of the claim for refund was time-barred. The claim for interest was disallowed as the plaintiff had not suffered any loss. The court ruled that the trade discount claimed by the plaintiff should be deducted for computing excise duty. The plaintiff was entitled to recover a specified amount with costs and running interest, while certain claims were disallowed. Case-Laws Central Excise Fri, 13 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165605