https://www.taxtmi.com/caselaws?id=43404 The court addressed the interpretation of tariff items, the constitutional validity of Section 11B, the criteria for claiming refund under Article 226, the application of Section 72 of the Contract Act, and the exercise of extraordinary jurisdiction for relief. The petition was dismissed as the petitioner failed to meet the legal requirements and limitations necessary for seeking refunds for tax collections. en-us Tue, 17 Dec 1991 00:00:00 +0530 Thu, 17 Jun 2010 18:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43404 The court addressed the interpretation of tariff items, the constitutional validity of Section 11B, the criteria for claiming refund under Article 226, the application of Section 72 of the Contract Act, and the exercise of extraordinary jurisdiction for relief. The petition was dismissed as the petitioner failed to meet the legal requirements and limitations necessary for seeking refunds for tax collections. Case-Laws Central Excise Tue, 17 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43404