Supreme Court · 2004 INSC 187 · Decided 18 March 2004
Commissioner of Central Excise, Mumbai-Ii v. M/S Allied Photograhics India LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 187 · [2004] 3 S.C.R. 261
- Case number
- CIVIL APPEAL No. 2687/2001
- Decided
- 18 March 2004
- Bench
- V.N. KHARE, S.B. SINHA, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Central Excise Act Section 11, 4(1)(a), 4, 9
Headnote
B Central Excise Act, 1944-Section 11 B-Unjust enrichment­ Applicability of-Making of refimd and claiming of refund-Difference between-Payment of duty under protest-Nature of-Held, is different than C duty paid under provisional assessment-Duty paid by the manufacturer under protest-Burden of by Department-Distributor claiming refund-Held, Section 11 B would be applicable-Central Excise Rules, 1944-Rule 9 B. Constitution of India-Article 136-Concurrent findings of fact- D lnte(ference with-lower authorities not examining relevant facts while arriving at findings of fact-Held. can
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)