1990 (9) TMI 99 - HC - Central Excise

Summary

The writ petition was filed against the rejection of a refund application by the Assistant Collector, Central Excise, Fatehgarh, citing Section 11(B) of the Central Excise and Salt Act, 1944. The petitioner's claim for refund was based on the classification of his tobacco as unmanufactured, which was upheld in seizure proceedings. However, the court held that the petitioner should have appealed the original classification order and that the claim for refund was not valid under Section 11(B). The writ petition was dismissed.