Supreme Court of India
State of U.P. and Ors. v. Vam Organic Chemicals Ltd. 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
Taxation-Unjust enrichment-Supreme Court while dismissing appeals by the State, declined refund to assessee on ground that they made no payments-However certain payments were actually made-Citing such factual inaccuracy, assessee filed interlocutory applications claiming entitlement to rejimd-State contested the claim by relying upon principles of "Unjust Enrichment"-Disposing of the applications, Supreme Court directed assessee c to move appropriate authority for refund of the amount deposited by them While examining the claim, concerned authority directed to keep in view the principles of
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