Supreme Court of India

Union of India and Ors. v. M/s. B.T. Patil and Sons Belgaum (construction) Pvt. Ltd

Neutral citation
Reported as [2024] 2 S.C.R. 91
Bench Abhay S. Oka and Ujjal Bhuyan JJ.
Decided 5 February 2024

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 find no good reason to interfere with the judgment and order of the Division Bench of the High Court dated 22.8.2008.

Judgment, page 20

From the headnote

Issue for Consideration Entitlement of the respondent to refund of duty drawback and interest for delayed payment thereof. Headnotes Customs Act, 1962 – ss.75A, 27A – Central Excise Act, 1944 – Foreign Trade (Development and Regulation) Act, 1992 – Foreign Trade (Regulation) Rules, 1993 – Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 – Exim Policy of 1992-1997 – Duty Exemption Scheme – Duty Drawback Scheme – Supplies in civil construction work, eligibility for ‘deemed export’ benefit under the Exim Policy – Respondent, a class-I contractor specializing in the field of

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