9911796707
TMI Blog1969 (9) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of excise duty collected from the petitioner by the respondents could be directed to be refunded in exercise of the extraordinary jurisdiction of this Court under article 226 of the Constitution of India. 2. It is stated by the petitioner that while the excise duty was leviable at the rate of 2 1/2% the respondents collected it at the rate of 7 1/2%. This mistake was discovered by him only in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, this fact was not denied; nor is it denied now in the counter affidavit. The collection of excise duty at the rate of 71/2% therefore cannot but held to be otherwise than in accordance with law. Consequently the respondents are not entitled to retain the amount and on a claim being made in this behalf are liable to refund the same. 3. Mr. K. Srinivasa Murthy, the learned Counsel for the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is entitled to claim refund and also institute a suit for such a refund in view of the fact that he could have laid an action for refund in a civil Court, this Court should refuse to grant the said relief in exercise of its extraordinary jurisdiction. A similar question arose for consideration before their Lordships of the Supreme Court in State of Madhya Pradesh v. Bhailal Bhai, A.I.R. 1964 S.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view taken by their Lordships of the Supreme Court, we direct the respondents to refund to the petitioner the excise duty collected in excess of 2 1/2%. It is contended by the learned Counsel for the Central Government that the exact amount of duty may be left to be ascertained by the authorities concerned. Therefore, we direct the refund of such amount as may be found to have been collected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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