Supreme Court of India
M/s. Larsen & Toubro Ltd. v. Union of India and Ors.
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
c· Export contracts-International Price Reimbursement Scheme (IPRS) Export Import Policy-Para 190(g)-Unit located at Free Trade Zone (FTZ) obtained export order of engineering goods in 1986-Raw Material of steel procured from domestic sources at prevailing domestic price-Claim for reimbursement of the difference in prices of indigenous steel and imported steel as per the terms of IP RS-Entitlement of-Held: IPRS was extended to units located in FTZ for the first time in 1991 provided it does mt amount to 'deemed export'-Further, supplies of raw materials from Domestic Tari.ff Area to units in
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