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Supreme Court of India

Mafatlal Industries Ltd. Etc. Etc. v. Union of India Etc. Etc.

Neutral citation
Reported as [1996] SUPP. 10 S.C.R. 585
Bench A.M. Ahmadi J.
Decided 19 December 1996
Status Distinguished

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.

31 Supreme Court benches have cited this judgment.

From the headnote

Excise/Customs : Excise/Customs duty levied on misrepresentation/misapplication/er­ roneous interpretation of the statutory provisions under provisions declared unconstitutional or under mistake of law-Remedies open--Maintain_ability of suit under S. 72 of Contract Act or writ petition under Art. 226 or Art. 32 c or other remedies provided in Excise Act or Customs Act-Held, where refund is claimed on the ground that provisions of the Central Excises Act/Customs Act whereunder duty levied is or held to be unconstitutional, suit or writ petition would be maintainable-However, all refund claims

Authorities it was built on

Where later benches applied it

Of those, 5 relied on · 8 followed · 2 distinguished · 15 referred to · 1 not applicable

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