2002 (3) TMI 71

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..... pondents have, of course, disputed this allegation of the petitioner that the excise duty paid by the petitioner is in excess. It is not necessary to go into the dispute involved in these petitions inasmuch as the writ petition claiming such a refund is not maintainable in view of the judgment of the Supreme Court in the case of Mafatlal Industries Ltd. Ors. v. Union of India Ors. reported in .....

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..... and liabilities, bar to the jurisdiction to civil court arises by necessary implication. The petitioner also raises disputed question of fact. Having regard to the ratio laid down by the Supreme Court in Mafatlal's case (supra), we would not like to exercise our extraordinary jurisdiction under Article 226 of the Constitution of India. 2. This writ petition is accordingly dismissed. - - .....

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