Supreme Court of India
M/s. Hindustan Metal Pressing Works v. Commissioner of Central Excise, Pune
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
Central Excise and Salt Act, 1944; Sections II- & JJ- : Exemption Notification No.2188-Refund of excise duty .to assessee for a certain period after approval of classification list-Assistant Collector __ , ordering recovery of the amount refunded on the principle of unjust enrichment-Affirmed by the Appellate Authorities/Tribunal-On appeal, held, since assessee had neither filed any application for refand of excise duty nor collected from buyer any amount in excess of duty determined on such excisable goods, principle of unjust enrichment not attracted-Central Excise Rules Rule 173-1.
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.