Supreme Court of India
M/s. Oswal Chemicals & Fertilizers Ltd. v. Commissioner of Central Excise, Bolpur
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.118 - Application by purchaser of 'Naphtha' - For refund of duty paid by it to the manufacturer of 'Naphtha' - After obtaining CT-2 certificate - Entitlement of the purchaser for refund - Appellate Tribunal rejected the claim for refund on the grounds that 0 the purchaser lacked locus standi to claim and that the claim was made before wrong authority - On appeal, held: • Though the purchaser had the locus standi to make the claim and the claim was also made before the authority having requisite jurisdiction - But the purchaser is not entitled to the claim as the
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