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    <title>1978 (12) TMI 48 - HIGH COURT OF MADRAS</title>
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    <description>Writ relief for refund of excise duty was refused because the petitions were filed after substantial delay and the dispute turned on factual questions about the composition of blended yarn and the applicable tariff coverage. Although refund of tax paid under mistake of law can ordinarily be pursued under Article 226, the Court treated the mixed factual controversy and the late approach as making discretionary writ jurisdiction unsuitable. The petitioners were therefore required to seek their remedy in civil court if so advised.</description>
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    <pubDate>Tue, 05 Dec 1978 00:00:00 +0530</pubDate>
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      <title>1978 (12) TMI 48 - HIGH COURT OF MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=40606</link>
      <description>Writ relief for refund of excise duty was refused because the petitions were filed after substantial delay and the dispute turned on factual questions about the composition of blended yarn and the applicable tariff coverage. Although refund of tax paid under mistake of law can ordinarily be pursued under Article 226, the Court treated the mixed factual controversy and the late approach as making discretionary writ jurisdiction unsuitable. The petitioners were therefore required to seek their remedy in civil court if so advised.</description>
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      <pubDate>Tue, 05 Dec 1978 00:00:00 +0530</pubDate>
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