https://www.taxtmi.com/caselaws?id=273257 Where a taxing statute does not clearly bar civil remedies, a suit for refund of unlawfully collected Central excise duty was held maintainable despite the existence of appeal and revision provisions. On the facts, the arecanuts were found to be cured before the levy took effect and therefore fell outside the charging period. The collection of duty on that stock was consequently treated as unlawful. The court upheld the respondents' decree, rejecting both the jurisdictional objection and the challenge on merits. en-us Mon, 12 Mar 1956 00:00:00 +0530 Wed, 13 Jun 2018 15:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273257 Where a taxing statute does not clearly bar civil remedies, a suit for refund of unlawfully collected Central excise duty was held maintainable despite the existence of appeal and revision provisions. On the facts, the arecanuts were found to be cured before the levy took effect and therefore fell outside the charging period. The collection of duty on that stock was consequently treated as unlawful. The court upheld the respondents' decree, rejecting both the jurisdictional objection and the challenge on merits. Case-Laws Central Excise Mon, 12 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273257