Supreme Court of India
Commissioner of Central Excise, Mumbai-ii v. M/s Allied Photograhics India Ltd.
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 Act, 1944-Section 11 -Unjust enrichment Applicability of-Making of refimd and claiming of refund-Difference between-Payment of duty under protest-Nature of-Held, is different than duty paid under provisional assessment-Duty paid by the manufacturer under protest-Burden of duty passed on to buyer/distributor-Subsequently, duty revised by Department-Distributor claiming refund-Held, Section 11 would be applicable-Central Excise Rules, 1944-Rule 9 . Constitution of India-Article 136-Concurrent findings of fact- lnte(ference with-lower authorities not examining relevant facts
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