Search Results Page
Search Results
1 - 4 of 4 (0.70 seconds)The Central Excise Act, 1944
Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December, 1996
3. The claim of the petitioner, in effect, is based on the general law and the limitation provided for under the law of Limitation for claiming refund of money paid under mistake. The Supreme Court has now laid down in clear terms that the refund application under the Central Excise Act can only be made within the four corners of the Act and the general law governing refund of money paid under mistake of law and the Limitation Act will not govern the claims for refunds under the Act (Mafatlal Industries v. Union of India, 1997 (5) SCC 536). Therefore, the question of making any claim for refund under Article 226 de hors the provisions of the Central Excise Act does not arise.
The Limitation Act, 1963
1