https://www.taxtmi.com/caselaws?id=43619 The Court upheld the constitutional validity of the Central Excise and Customs Laws Amendment Act, 1991, along with pertinent provisions of the Central Excise Act and the Customs Act. It affirmed the application of the rule of limitation under Section 11B, validated the jurisdiction of the CEGAT to handle transferred proceedings, and clarified that the right to claim a refund under Article 226 is subject to statutory provisions. The Court emphasized the discretionary nature of its jurisdiction under Article 226, ensuring that it does not undermine valid legislative enactments. en-us Thu, 29 Apr 1993 00:00:00 +0530 Sat, 19 Jun 2010 10:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43619 The Court upheld the constitutional validity of the Central Excise and Customs Laws Amendment Act, 1991, along with pertinent provisions of the Central Excise Act and the Customs Act. It affirmed the application of the rule of limitation under Section 11B, validated the jurisdiction of the CEGAT to handle transferred proceedings, and clarified that the right to claim a refund under Article 226 is subject to statutory provisions. The Court emphasized the discretionary nature of its jurisdiction under Article 226, ensuring that it does not undermine valid legislative enactments. Case-Laws Central Excise Thu, 29 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43619