https://www.taxtmi.com/caselaws?id=44454 The court dismissed the writ petition seeking to quash the Appellate Tribunal's order rejecting a refund claim for excess duty paid due to ignorance of a notification. The court upheld the decision that the refund applications were filed beyond the six-month period stipulated by Section 11B of the Central Excises and Salt Act, 1944, and rejected the petitioner's argument for equitable relief under Articles 226 and 227 of the Constitution of India. The court emphasized that authorities must act within the statutory provisions, and relief contrary to the law cannot be granted. en-us Tue, 03 Sep 1996 00:00:00 +0530 Sat, 26 Jun 2010 12:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44454 The court dismissed the writ petition seeking to quash the Appellate Tribunal's order rejecting a refund claim for excess duty paid due to ignorance of a notification. The court upheld the decision that the refund applications were filed beyond the six-month period stipulated by Section 11B of the Central Excises and Salt Act, 1944, and rejected the petitioner's argument for equitable relief under Articles 226 and 227 of the Constitution of India. The court emphasized that authorities must act within the statutory provisions, and relief contrary to the law cannot be granted. Case-Laws Central Excise Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44454