Supreme Court of India

Orient Paper Mills Ltd. v. Union of India

Neutral citation
Reported as [1966] 3 S.C.R. 657
Decided 25 February 1966

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Supreme Court Rules, 1950, Schedule III, Part II, Entry 2-Claim for refund of a definite amount of excise duty-Disallowed by Excise autho­ rities-Appeal to Supreme Court under Art. 136-Court fee payable. The appellant claimed refund of a specific amount as excess amount of excise duty recovered from it by assessing it under a wrong item, but the' excise authorities rejected the claim and the appellant's revision appli­ catron to the respondent was also dismissed. In its application for leave to appeal to this Court under Art. 13 6, the appellant challenged the order of the respondent on the

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