https://www.taxtmi.com/caselaws?id=43285 The court rejected the petitioner company's claim for a refund of excise duty, emphasizing the lack of evidence of loss or injury justifying the refund. The court also dismissed challenges to the constitutionality of Section 11B of the Act and ruled against granting relief under Article 226, citing legal precedents and the petitioner's failure to meet necessary conditions for refund. Ultimately, the court found no merit in the petition and rejected it, discharging the rule. en-us Tue, 25 Feb 1992 00:00:00 +0530 Thu, 17 Jun 2010 11:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43285 The court rejected the petitioner company's claim for a refund of excise duty, emphasizing the lack of evidence of loss or injury justifying the refund. The court also dismissed challenges to the constitutionality of Section 11B of the Act and ruled against granting relief under Article 226, citing legal precedents and the petitioner's failure to meet necessary conditions for refund. Ultimately, the court found no merit in the petition and rejected it, discharging the rule. Case-Laws Central Excise Tue, 25 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43285