Supreme Court of India
Union of India and Ors. v. I.T.C. Limited
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.
What the Court ordered
We are of the opinion that in the facts and circumstances of the present case, the provisions of Section llB as amended by Act 40 of 1991 are clearly attracted to the present case because the order of the Division Bench of the High Court had not acquired any finality when the amendment Act of 1991 came into force and H 288 SUPREME COURT REPORTS (1993] SUPP. I S.C.R. A the present appeal was pending in this Court.
Judgment, page 16
From the headnote
Central Excises and Salt Act, 1944-Section 4 (a)-Application for refund of excess excise duty paid under mistake of law-Laches-Held Government under a legal obligation to return the excess excise duty received/recovered by it since the same was not payable by the party-Assessee not guilty of any laches to claim refund. Sections 11(B) and 12 (B) as amended by the Amending Act, 1991-Scope of Section 11(B) as amended by the Amending Act, 1991-Plea relating to interpretation of the amended provisions, coming into force only during the pendency of the appeal, whether could be permitted-Held plea relating to interpretation of a statutory provision is essentially a question of law-Could be permitted to be raised during the hearing of the Appeal.
Authorities it was built on
- 1972 A.k.roy & Anr. v. Voltas Limited
- 1987 Salonah Tea Company v. Superintendent of Taxes Nowgong & Ors. Etc.
- 1984 Shri Vallabh Glass Works Ltd. & Others v. Union of India & Others
- Union of India and Ors. v. Jain Spinners Ltd. and Anr
- 1991 Tata Engineering and Locomotive Company Ltd. and Anr. v. Municipal Corporation of the City of Thane and Ors.
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.