Supreme Court of India
Union of India & Ors. v. Utiam Steel 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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Act, 1944 - s. 118 - Claim for refund of duty - Denial of - Barred by limitation - Assessee engaged in manufacture and export - Claims for rebate - Filed beyond the period of six months from the date of shipment u/s. 118- Subsequently, s. 118 was amended on 12.5.2000 0 where the period of six months was substituted by a period of one year - Application of amended provision - Held: Effect of the amendment of s. 11 is that all claims for rebate pending on this date would be governed by a period of one year from the date of shipment and not six months - However, claim for rebate
Authorities it was built on
Where later benches applied it
- 2022 Sansera Engineering Limited v. Deputy Commissioner, Large Tax Payer Unit, Bengaluru
- 2018 B.K. Educational Services Private Limited v. Parag Gupta and Associates
Of those, 1 relied on · 1 referred to
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