https://www.taxtmi.com/caselaws?id=41545 The text explains that refund claims and writ petitions may fail where the statutory remedies are not pursued within the prescribed limitation periods. It notes that appeals filed beyond the three-month limit and refund applications filed well after the three-month period under the refund rule were treated as time-barred, and unexplained delay supported dismissal on laches. It also states that equitable relief under Article 226 is ordinarily refused when the statutory refund, appeal, and revision mechanism is available but not used in time. On classification, unbleached 'Badami' paper retaining its natural brownish tint was treated as not falling within 'coloured varieties' and was eligible for the concessional rate on merits. en-us Fri, 15 Feb 1980 00:00:00 +0530 Fri, 04 Jun 2010 12:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41545 The text explains that refund claims and writ petitions may fail where the statutory remedies are not pursued within the prescribed limitation periods. It notes that appeals filed beyond the three-month limit and refund applications filed well after the three-month period under the refund rule were treated as time-barred, and unexplained delay supported dismissal on laches. It also states that equitable relief under Article 226 is ordinarily refused when the statutory refund, appeal, and revision mechanism is available but not used in time. On classification, unbleached 'Badami' paper retaining its natural brownish tint was treated as not falling within 'coloured varieties' and was eligible for the concessional rate on merits. Case-Laws Central Excise Fri, 15 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41545