Supreme Court · 2015 INSC 627 · Decided 2 September 2015
Commissioner of Central Excise, Tiruchirapalli v. M/S. Dalmia Cement(Bharat) LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 627 · [2015] 9 S.C.R. 257
- Case number
- CIVIL APPEAL No. 3600/2006
- Decided
- 2 September 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 118
Headnote
Central Excise Act, 1944-s. 118 (as amended)-Claim c for refund of duty - Applicability of s. 11 B, to cases where though an order has been passed directing refund, implementation of the orderis pending - Held: If the order for refund on such an application had already been into force the amended provision and no D application was pending at the commencement of the Central Excise and Customs Laws (Amendment) Act, 1991 before the Assistant Commissioner, the question of applying the said proviso and going into the issue as to whether incidence of such duty had been
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