2003 (5) TMI 64

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....der certain headings of the Central Excise Tariff, at its factory in Ghaziabad. In the manufacturing of polyurethane foam and in the process of conversion of foam into different articles, such as sheets etc., some waste and scrap of foam is generated incidently. The said waste/scrap is classified in a different heading of the Central Excise Tariff. For the period 1st April, 1990 to 31st March, 199....

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....filing an appeal against the aforesaid order, the petitioner had challenged the same by filing the present writ petition. In the writ petition, the petitioner besides seeking a direction to quash the said order has also sought a direction to declare that the claim for refund made by the petitioner on 8-11-1993/24-12-1993 for the period 1-4-1990 to 31-3-1993, was not barred by the law of limitation....

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....ed as Mafatlal Industries Ltd. v. Union of India [1997 (89) E.L.T. 247 (S.C.) = (1997) 5 SCC 536] and Assistant Collector of Customs and Others v. Anam Electrical Manufacturing Co. and Others [1997 (90) E.L.T. 260 (S.C.) = (1997) 5 SCC 744], held that no writ petition can be filed to claim the refund of the excise duty alleged to have been paid in excess. In Mafatlal Industries Ltd. v. Union of In....

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....urisdiction of the High Courts under Article 226 could not be circumscribed by the provisions of the said enactments, they would certainly have due regard to the provisions of the said Act and would exercise their jurisdiction consistent with the provisions of the Act. It was held that the writ petition would be considered and disposed of in the light of and in accordance with the provisions of Se....