Triveni Chemicals Limited vs Union of India & Anr

The Supreme Court addressed the issue of refund of excise duty under Section 11B of the Central Excise Act, 1944, holding that the appellant's claim was barred by delay as they approached the court two years after the relevant events. The Court emphasized that the absence of a written order from the authorities regarding the refund application further weakened the appellant's position. Consequently, the writ petition was dismissed, affirming the lower court's decision and highlighting the importance of timely action in tax refund claims.