2010 (9) TMI 254

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....JAY KUMAR MITTAL   Mr. Jasdev Singh Mehndiratta, Advocate for the petitioner. ADARSH KUMAR GOEL, J. 1. This order will dispose of CWP Nos. 17220, 17229 and 17233 of 2010 as all the three petitions involve same question of law. 2. In CWP No. 17220 of 2010, a direction has been sought for quashing order dated 25.10.2006, Annexure P-3, rejecting claim of the petitioner for refund ....

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....d by the petitioner were beyond prescribed statutory period. Only contention raised on behalf of the petitioner is that denial of refund will be violation of Article 265 of the Constitution and, therefore, applications for refund should have been allowed even after limitation. 6. The plea raised on behalf of the petitioner cannot be accepted in view of judgment of the Hon'ble Supreme Court in M....