2002 (3) TMI 71 - HC - Central Excise

Summary

The petitioner sought a refund of excise duty paid in excess, but the High Court dismissed the writ petition citing the Supreme Court's judgment in Mafatlal Industries Ltd. & Ors. v. Union of India & Ors. All claims for refund must be adjudicated under specific provisions of the Central Excise Act, 1944 or the Customs Act, 1962, and civil court jurisdiction is barred in such cases.