https://www.taxtmi.com/caselaws?id=42639 The Civil Court's jurisdiction was ousted by the specific provisions of Section 11-B of the Central Excises and Salt Act, 1944, rendering the suit for refund of excise duty not maintainable. The court allowed the appeal, set aside the trial court's judgment, and awarded costs to the appellants. The decision on maintainability sufficed for dismissal, without delving into other controversies as the plaintiff's appeal was pending before the Tribunal. en-us Tue, 25 Jul 1989 00:00:00 +0530 Sat, 12 Jun 2010 13:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42639 The Civil Court's jurisdiction was ousted by the specific provisions of Section 11-B of the Central Excises and Salt Act, 1944, rendering the suit for refund of excise duty not maintainable. The court allowed the appeal, set aside the trial court's judgment, and awarded costs to the appellants. The decision on maintainability sufficed for dismissal, without delving into other controversies as the plaintiff's appeal was pending before the Tribunal. Case-Laws Central Excise Tue, 25 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42639