1997 (2) TMI 143 - HC - Central Excise

Summary

The High Court of Judicature at Madras allowed the appeal filed by the Union of India and Assistant Collector of Central Excise, setting aside the judgment and decree in a suit for refund of excise duty. The suit was dismissed as not maintainable based on a Supreme Court judgment stating that refund claims must be adjudicated under specific sections of the Central Excise Act or Customs Act.