1969 (9) TMI 38

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....estion that arises for consideration in this writ petition is whether the excess of excise duty collected from the petitioner by the respondents could be directed to be refunded in exercise of the extraordinary jurisdiction of this Court under article 226 of the Constitution of India. 2. It is stated by the petitioner that while the excise duty was leviable at the rate of 2 1/2% the respondents....

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....t the rate of 7 1/2% instead of 2 1/2%. Even while rejecting the claim for refund, this fact was not denied; nor is it denied now in the counter affidavit. The collection of excise duty at the rate of 71/2% therefore cannot but held to be otherwise than in accordance with law. Consequently the respondents are not entitled to retain the amount and on a claim being made in this behalf are liable to ....

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....ng such suits is three years. The only question therefore is while the petitioner is entitled to claim refund and also institute a suit for such a refund in view of the fact that he could have laid an action for refund in a civil Court, this Court should refuse to grant the said relief in exercise of its extraordinary jurisdiction. A similar question arose for consideration before their Lordships ....