1990 (9) TMI 99

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.... 8-1-1990 passed by the Assistant Collector, Central Excise, Fatehgarh, rejecting the petitioner's application for refund, on the ground that his claim is barred by the provisions of Section 11 (B) of the Central Excise and Salt Act, 1944. 2. The petitioner manufactures chewing tobacco. According to him it is unmanufactured tobacco. By an order dated 5-12-1985, the Assistant Collector, Central Ex....

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....on 11 (B) of the Act. 4. Firstly, the order refusing refund is itself appealable under the Act. There is no reason why the petitioner should have directly approached this court by way of writ petition. As long as sub-section (4) of Section 11 (B) is on the statute book, and is not declared to be void or invalid, no refund may be ordered except in accordance with Section 11 (B). The only other sit....