Supreme Court · 2003 INSC 370 · Decided 6 August 2003
Commissioner of Central Excise, Chennai v. M/S. T.V.S. Suzuki LTD. Hosur
- Court
- Supreme Court of India
- Citation
- 2003 INSC 370 · [2003] SUPP. 2 S.C.R. 281
- Case number
- CIVIL APPEAL No. 2416/2000
- Decided
- 6 August 2003
- Bench
- S. RAJENDRA BABU, B.N. SRIKRISHNA, G.P. MATHUR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 9B(5)
Headnote
B Central Excise Act, 1944; Rule 9B(5) and its Proviso & Section JJB: Refund claim-Proviso to Rule 9B(5) vis-a-vis Section 11 B-Applicability of-Held: Refund claim after adjustment under Rule 9B(5) would not be C governed by the restrictions under Section 11 B--Since Proviso to Rule 9B(5) was with the Revenue, right of the assessee does not get defeated by the subsequent amendment in the provision of law--Tribunal rightly held that claim/or refund had to be decided in accordance with the existing law. Assessee, a Public Sector Undertaking, filed an application for refund D claim after
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