Supreme Court of India
Commissioner of Central Excise v. M/s. Birla Corporation Ltd. & Anr.
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-S. l I (2)(e)-Unjust enrichment-Bar of Held, applicable to claim for refund where orir,inal payments of duty were made under protest. The question which arose for consideration in the present appeal is whether CEGAT was justified in holding that the bar of unjust enrichment does not apply to claim for refund in cases where original payments of duty were made under protest. Disposing of the appeal, and remitting the matter to Assistant Collector, the Court HELD: I.I. Section ll- (2)(e) of Central Excise Act, 1944 conferred a right on the buyer to claim refund in cases
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.