Supreme Court · 2007 INSC 76 · Decided 25 January 2007
Commissioner of Central Excise v. M/S. Birla Corporation LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 76 · [2007] 2 S.C.R. 12
- Case number
- CIVIL APPEAL No. 1983/2004
- Decided
- 25 January 2007
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944-S. l I B(2)(e)-Unjust enrichment-Bar of­ Held, applicable to claim for refund where orir,inal payments of duty were C made under protest. D The question which arose for consideration in the present appeal is whether CEGAT was justified in holding that the bar of unjust payments of duty were made under protest. Disposing of the appeal, and remitting the matter to Assistant Collector, the Court HELD: I.I. Section ll-B(2)(e) of Central Excise Act, 1944 conferred a right on the buyer to claim refund in cases where he proved that he had E not passed on the
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)