Supreme Court of India
Itc Limited v. Commissioner of Central Excise, Kolkata Iv
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.
What the Court ordered
We hold that the applications for refund were not maintainable.
Judgment, page 33
From the headnote
Customs Act, 1962 – ss. 17 and 27 (both prior to an d post- amendment by the Finance Act, 2011) – Assessment of duty – Claim for refund of duty – Absence of any challenge to th e order of assessment in appeal – Maintainability of refund applicat ion against the assessed duty – On facts, appellant-paper manufacturer , paying duty on the paper cleared from its factory – By a Noti fication, the appellant availed complete exemption from duty – Upon re ceipt of letter from the department, appellant realized its mist ake in availing exemption under the Notification and started paying duty on wa ste
Authorities it was built on
- 2001 Union of India v. M/s. Popular Construction Co.
- 1997 Commissioner of Wealth Tax, Gujarat-iii, Ahmedabad v. Ellis Bridge Gymkhana Etc. Etc.
- 1984 O.P. Singla & Anr. Etc v. Union of India & Ors.
- 2000 Collector of Central Excise, Kanpur v. Flock (india) Pvt. Ltd. C-7, Panki Industrial Area, Kanpur
- 2004 M/s. Priya Blue Industries Ltd. v. Commissioner of Customs (preventive)
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