1998 (3) TMI 684 - HC - Central Excise

Summary

The petitioner sought a writ for refund of Rs. 11,02,919 along with interest at 18%. The court held that unless the petitioner proves eligibility under Section 11B(2), no refund can be granted through a writ of mandamus. The petitioner can approach the authority for further consideration. The court directed the respondent to decide on the matter within 3 months.