https://www.taxtmi.com/caselaws?id=46668 Refund of excise duty alleged to have been paid in excess must be sought under the statutory refund mechanism within the prescribed limitation period, and writ jurisdiction under Article 226 will not ordinarily be used to bypass that scheme. Where the refund claim is time-barred and the duty burden has been passed on, the bar of unjust enrichment also defeats recovery. The High Court therefore upheld rejection of the refund claim and dismissed the challenge. en-us Mon, 26 May 2003 00:00:00 +0530 Fri, 23 Jul 2010 12:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46668 Refund of excise duty alleged to have been paid in excess must be sought under the statutory refund mechanism within the prescribed limitation period, and writ jurisdiction under Article 226 will not ordinarily be used to bypass that scheme. Where the refund claim is time-barred and the duty burden has been passed on, the bar of unjust enrichment also defeats recovery. The High Court therefore upheld rejection of the refund claim and dismissed the challenge. Case-Laws Central Excise Mon, 26 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46668