2002 (3) TMI 71

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....the excise duty paid allegedly excess than the duty payable under the law. The respondents have, of course, disputed this allegation of the petitioner that the excise duty paid by the petitioner is in excess. It is not necessary to go into the dispute involved in these petitions inasmuch as the writ petition claiming such a refund is not maintainable in view of the judgment of the Supreme Court in....