Supreme Court of India

Mafatlal Industries Ltd. Etc. Etc. v. Union of India Etc. Etc.

Neutral citation

Bench A.M. Ahmadi J.

Decided 19 December 1996

Status Distinguished

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.

31 Supreme Court benches have cited this judgment.

From the headnote

Excise/Customs : Excise/Customs duty levied on misrepresentation/misapplication/er roneous interpretation of the statutory provisions under provisions declared unconstitutional or under mistake of law-Remedies open--Maintain_ability of suit under S. 72 of Contract Act or writ petition under Art. 226 or Art. 32 c or other remedies provided in Excise Act or Customs Act-Held, where refund is claimed on the ground that provisions of the Central Excises Act/Customs Act whereunder duty levied is or held to be unconstitutional, suit or writ petition would be maintainable-However, all refund claims…

Authorities it was built on

1954 The Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt. cited by 34
1961 The Collector of Customs, Madras v. Nathella Sampathu Chetty and Another cited by 31
1964 State of Madhya Pradesh v. Bhailal Bhai & Ors. cited by 28
1968 Mulamchand v. State of Madhya Pradesh cited by 17
1985 State of Madhya Pradesh v. Vyankatlal & Anr. cited by 4
1963 Firm and Illuri Subbayya Chetty and Sons v. The State of Andhra Pradesh cited by 2
1969 Benaras State Bank Ltd. v. Commissioner of Income-tax, Lucknow cited by 2

Where later benches applied it

2025 Bhudev Mallick Alias Bhudeb Mallick & Anr. v. Ranajit Ghoshal & Ors. relied on
2022 Sansera Engineering Limited v. Deputy Commissioner, Large Tax Payer Unit, Bengaluru relied on
2020 Commissioner (ct) Ltu Kakinada & Ors. v. M/s. Glaxo Smith Kline Consumer Health Care Limited relied on
2015 Union of India & Ors. v. Utiam Steel Ltd. relied on
2015 Union of India & Ors. v. Major General Shri Kant Sharma & Anr. relied on
2024 Union of India v. M/s Indian Oil Corporation Ltd. followed
2023 K C Cinema (correct Name K C Theatre) v. State of Jammu and Kashmir & Ors followed
2021 Commissioner of Gst and Central Excise v. M/s Citi Bank N. A. followed
2020 Benedict Denis Kinny v. Tulip Brian Miranda & Ors. followed
2015 Commissioner of Central Excise, Tiruchirapalli v. M/s. Dalmia Cement(bharat) Ltd. followed
2015 M/s. Oswal Chemicals & Fertilizers Ltd. v. Commissioner of Central Excise, Bolpur followed
2015 Commnr. of Central Excise, Chennal-111 v. Grasim Industries followed
2011 Automotive Tyre Manufacturers Association v. The Designated Authority & Ors. followed
2025 /s Patanjali Foods Limited (formerly Known as M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors. referred to
2024 Property Owners Association & Ors. v. State of Maharashtra & Ors. referred to
2024 Union of India & Ors. v. Rajeev Bansal referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2023 The Animal Welfare Board of India and Ors. v. Union of India & Anr referred to
2023 Arup Bhuyan v. State of Assam & Anr. referred to
2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc. referred to
2021 Union of India & Ors. v. Vkc Footsteps India Pvt Ltd. referred to
2020 The State of Jharkhand and Ors. v. Brahmputra Metallics Ltd., Ranchi and Anr. referred to
2019 M/s Embassy Property Developments Pvt. Ltd.v. State of Karnataka & Ors. v. State of Karnataka & Ors referred to
2019 Rojer Mathew v. South Indian Bank Ltd. & Ors. referred to
2019 Delhi Municipal Council Etc. Etc. v. Association of Concerned Citizens of New Delhi and Others Etc. Etc. referred to
2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors referred to
2014 Dr. Subramanian Swamy v. Director, Centeral Bureau of Investigation & Anr. referred to
2016 Union of India & Ors. v. M/s. Hamdard (waqf) Laboratories distinguished
2014 Madras Bar Association v. Union of India and Another distinguished
2011 Mis. Saraf Trading Corporation Etc. Etc. v. State of Kerala not applicable

Of those, 5 relied on · 8 followed · 2 distinguished · 15 referred to · 1 not applicable

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