https://www.taxtmi.com/caselaws?id=46098 The court held that the pre-audit procedure for refund claims was illegal as it interfered with the Assistant Collector's quasi-judicial discretion. The Assistant Collector's order dated 2-6-1992 was deemed valid upon signing, and the subsequent order rejecting the refund claim was invalidated due to lack of authority. Despite alternative remedies, the writ petition was maintainable due to violations of natural justice. The petition was allowed, quashing the impugned order and directing refund of Rs. 8,45,323.10 as per the valid order of the Assistant Collector. en-us Tue, 20 Jul 1999 00:00:00 +0530 Thu, 15 Jul 2010 17:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46098 The court held that the pre-audit procedure for refund claims was illegal as it interfered with the Assistant Collector's quasi-judicial discretion. The Assistant Collector's order dated 2-6-1992 was deemed valid upon signing, and the subsequent order rejecting the refund claim was invalidated due to lack of authority. Despite alternative remedies, the writ petition was maintainable due to violations of natural justice. The petition was allowed, quashing the impugned order and directing refund of Rs. 8,45,323.10 as per the valid order of the Assistant Collector. Case-Laws Central Excise Tue, 20 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46098