Supreme Court of India

Orient Paper Mills Ltd. v. Union of India

Neutral citation
Decided 25 February 1966

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

Supreme Court Rules, 1950, Schedule III, Part II, Entry 2-Claim for refund of a definite amount of excise duty-Disallowed by Excise autho­ rities-Appeal to Supreme Court under Art. 136-Court fee payable. The appellant claimed refund of a specific amount as excess amount of excise duty recovered from it by assessing it under a wrong item, but the' excise authorities rejected the claim and the appellant's revision appli­ catron to the respondent was also dismissed.

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