https://www.taxtmi.com/caselaws?id=46411 Interest attached to instalment relief for excise duty could not be recovered in writ jurisdiction where the assessee had itself sought the instalment facility, accepted the condition to pay interest, and never challenged the conditional order granting that concession. The High Court held that a party cannot take the benefit of an instalment arrangement and later repudiate the burden expressly attached to it. Because the challenge was confined to the refusal of refund and not the original conditional order, the refund claim was not maintainable under Article 226. The argument based on the absence of a statutory provision before Section 11AA of the Central Excise Act did not alter that result. en-us Mon, 15 Nov 1999 00:00:00 +0530 Sat, 17 Jul 2010 17:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46411 Interest attached to instalment relief for excise duty could not be recovered in writ jurisdiction where the assessee had itself sought the instalment facility, accepted the condition to pay interest, and never challenged the conditional order granting that concession. The High Court held that a party cannot take the benefit of an instalment arrangement and later repudiate the burden expressly attached to it. Because the challenge was confined to the refusal of refund and not the original conditional order, the refund claim was not maintainable under Article 226. The argument based on the absence of a statutory provision before Section 11AA of the Central Excise Act did not alter that result. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46411