https://www.taxtmi.com/caselaws?id=46742 Writ jurisdiction is not ordinarily available for refund of excise duty where the claim falls within the statutory refund mechanism, and the claimant must establish that the duty burden was not passed on to a third party. The court reiterated that, save for unconstitutional levies, such refund disputes must be pursued under the statutory scheme; because disputed questions of fact were also involved, Article 226 relief was declined and the petition was dismissed. en-us Fri, 01 Mar 2002 00:00:00 +0530 Fri, 23 Jul 2010 16:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46742 Writ jurisdiction is not ordinarily available for refund of excise duty where the claim falls within the statutory refund mechanism, and the claimant must establish that the duty burden was not passed on to a third party. The court reiterated that, save for unconstitutional levies, such refund disputes must be pursued under the statutory scheme; because disputed questions of fact were also involved, Article 226 relief was declined and the petition was dismissed. Case-Laws Central Excise Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46742