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2010 (12) TMI 32 - PUNJAB AND HARYANA HIGH COURTRefund of excise duty - paying duty by mistake under tariff item 26AA(ia) and the mistake was discovered after the judgment of Hon'ble Supreme Court in Collector of Central Excise and others Vs. M/s Calcutta Steel Industries and others [1988 -TMI - 42375 - SUPREME COURT OF INDIA] - Held that: - The amount of duty paid under mistake is liable to be refunded - said prayer was declined on the ground that the matter was pending before Hon'ble the Supreme Court – Held that: - in view of judgment of the Hon'ble Supreme Court in Mafatlal Industries Ltd. and others Vs. Union of India and others [1996 -TMI - 44411 - SUPREME COURT OF INDIA], claim of the petitioner is not maintainable. In any case, since the petitioner has statutory remedy of appeal, the writ petition may not be considered on merits. In view of the above, petitioners having not taken alternative remedy of filing the appeal, these writ petitions are dismissed without prejudice to the alternative remedy of appeal in accordance with law.
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