LARSEN AND TOUBRO LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Petition is filed for the refund of duty.

(2.) IN ground (a) at Page 10 there is averment to the effect that the price of goods recovered by the petitioner No. 1 from its customers was inclusive of the excise duty.

(3.) THE Petitioner is not entitled for the refund in view of the ratio led down by full Bench of this court in AIR 1990 Bombay 239.