`IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.9085 of 1987 Date of decision: 26.2.2010 M/s Parkash Agricultural Industries. -----Petitioner. Vs. Union of India & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. J.P. Sharma, Advocate for the petitioner. --- ORDER: 1. This petition seeks direction for refund. 2. Case of the petitioner is that it is manufacturer of high class carbon steel chaff cutter blades and rolls. It paid duty under the provisions of the Central Excise Act, 1944, which was not due and applied for refund. Applications for refund were dismissed as barred by limitation vide orders dated 10.7.1985, Annexures P-1 and P-2. Appeal against the said order was dismissed. 3. Learned counsel for the petitioner fairly states that the applications were beyond limitation. CWP No.9085 of 1987 4. This being the situation, there is no ground to quash the impugned orders. 5. The writ petition is dismissed. (ADARSH KUMAR GOEL) JUDGE February 26, 2010 ( ALOK SINGH ) ashwani JUDGE 2