Supreme Court of India
Triveni Chemicals Ltd. v. Union of India and Anr.
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 are of the opinion that the High Court was not correct in opining that the appellant was bound to prove that C the incidence of duty was not passed on to its customers.
Judgment, page 9
From the headnote
Central Excise Act, 1944-Section 1 I (As amended by Central Excise and Customs Laws (Amendment) Act, 1991)-Refund of excise duty-Plea of unjust enrichment raised by the claimant before the original as well as appellate authorities-After order for refund from judicial side, demand of refund from administrative side-Denial of refund on the ground that it was for the claimant to prove that the burden of duty had been passed on to the customers relying on Amendment Act-Held: Claimant was entitled to refund Provisions of Section 1 I as inserted by Amending Act would not be applicable to…
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.