1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD. WRIT PETITION NO. 4044 OF 1997 M/s Maharashtra Steel Industries Jalgaon, a registered partnership firm through its partners namely 1. Jaswant Kaur W/o Premsing Age : 40 Yrs., Occ. Business, R/o : Jalgaon. 2. Ranvirsingh S/o Prem singh Age : 24 Yrs., Occ. Business, R/o : Jalgaon. 3. Dalbirsingh S/o Premsingh Age : 22 Yrs., Occ. Business, R/o : Jalgaon. 4. Kuldeepkaur D/o Premsingh Age : 24 Yrs., Occ. Student & trade, R/o : Jalgaon. .... PETITIONERS V E R S U S 1. The Union of India 2. The Assistant Collector General Excise and Customs, Jalgaon Division having his office at Jalgaon. 2 3. The Collector Central Excise and Customs, having his office at Aurangabad. .... RESPONDENTS Mr. M.V. Deshpande, Advocate for petitioner. Mr. Alok Sharma, Standing Counsel for respondent nos. 1 to 3. CORAM : B.R. GAVAI AND S.V.GANGAPURWALA, JJ. DATE OF JUDGMENT : 21/6/2010 ORAL JUDGMENT : [ PER - B.R. GAVAI, J. ] 1. The petitioner approaches this Court challenging the concurrent orders passed by the Assistant Collector, Central Excise, Jalgaon ( For short, ‘ A.C.C.E ’ ) thereby dismissing the further Appeal filed by the present petitioner. 2. The claim of the petitioner pertains to the period between 1965 to 1982. It has been found by all the authorities that the claim for the first time was made in the year 1986 i.e. after the period of 4 years. The authorities have found that the claim for refund can not be entertained unless it is filed within the period of six months. 3. No perversity is found in the impugned orders and, therefore, does not warrant interference. The petition is dismissed. Rule is discharged. 3 4. In view of disposal of Writ Petition, Civil Application No. 3791 of 2005 does not survives and as such disposed of. [ S.V. GANGAPURWALA ] [ B.R. GAVAI ] JUDGE JUDGE knp/WP 4044.97