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Supreme Court of India

Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc.

Neutral citation
Reported as [2020] 7 S.C.R. 695
Bench Arun Mishra, M. R. Shah and B. R. Gavai JJ.
Decided 22 April 2020

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

Doctrines/Principles – Doctrine of promissory estop pel – Applicability of, in fiscal matters – In CA Nos. 2256-2263 of 2010, notification was issued providing exemption/incenti ves for setting up new industries in the earthquake affected distri ct of Kutch – Excise duty exemption was granted by way of refund of the duty paid in cash/PLA – Respondents set up new units in Kutch – By subsequent notification, the incentive of refund of e xcise duty was limited to the extent of the value addition – Chall enged by respondents – Quashed by High Court on the ground of breach of doctrine of

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