https://www.taxtmi.com/caselaws?id=195223 The Kerala High Court, in a judgment by Justice S. Siri Jagan, allowed the writ petition filed by the Kerala State Electricity Board for a refund of excise duty paid by the 3rd respondent for materials purchased for a contract. The Court directed the refund, emphasizing the reimbursement obligation of the 3rd respondent to the Board and the importance of timely refund application filing within the statutory limitation period. The decision highlighted the rightful ownership of the money retained by the 2nd respondent, ultimately ruling in favor of the petitioner based on legal arguments and relevant precedents cited. en-us Fri, 20 Jul 2012 00:00:00 +0530 Fri, 03 Nov 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195223 The Kerala High Court, in a judgment by Justice S. Siri Jagan, allowed the writ petition filed by the Kerala State Electricity Board for a refund of excise duty paid by the 3rd respondent for materials purchased for a contract. The Court directed the refund, emphasizing the reimbursement obligation of the 3rd respondent to the Board and the importance of timely refund application filing within the statutory limitation period. The decision highlighted the rightful ownership of the money retained by the 2nd respondent, ultimately ruling in favor of the petitioner based on legal arguments and relevant precedents cited. Case-Laws Central Excise Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195223