Supreme Court of India
Itc Limited v. Commissioner of Central Excise, Kolkata Iv
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 hold that the applications for refund were not maintainable.
Judgment, page 33
From the headnote
Customs Act, 1962 – ss. 17 and 27 (both prior to and post- amendment by the Finance Act, 2011) – Assessment of duty – Claim for refund of duty – Absence of any challenge to the order of assessment in appeal – Maintainability of refund application against the assessed duty – On facts, appellant-paper manufacturer, paying duty on the paper cleared from its factory – By a Notification, the appellant availed complete exemption from duty – Upon receipt of letter from the department, appellant realized its mistake in availing exemption under the Notification and started paying duty on waste…
Authorities it was built on
- 2001 Union of India v. M/s. Popular Construction Co.
- 1997 Commissioner of Wealth Tax, Gujarat-iii, Ahmedabad v. Ellis Bridge Gymkhana Etc. Etc.
- 1984 O.P. Singla & Anr. Etc v. Union of India & Ors.
- 1991 Maharashtra State Financial Corporation v. Jaycee Drugs and Pharmaceuticals Pvt. Ltd. and Ors.
- 2000 Collector of Central Excise, Kanpur v. Flock (india) Pvt. Ltd. C-7, Panki Industrial Area, Kanpur
- 2004 M/s. Priya Blue Industries Ltd. v. Commissioner of Customs (preventive)
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