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MESSRS ASBESTOS CEMENT INDUSTRIES LTD. versus THE SUPERINTENDENT, CENTRAL EXCISE AND LAND CUSTOMS, FACTORY CIRCLE

Article 27 Central Excise Rules, 1944, R11 Constitution of Pakistan (1973), Article 199 Claiming the refund of excess amount paid as a sales tax, the applicant on the threshold has paid more in protest and Not because of ignorance, error or mismanagement, the provisions of R11, the Central Excise Rules 1944 did not attract that the applicant was entitled to a maximum refund under the protest, by the authority of such Orders refusing to order a refund are declared illegal, without jurisdiction and without legal authorization. After the application filed within the time, the High Court ordered the defendant to return the money famous lower court advocate from Khanqah Dogran lawyer