Supreme Court · 2006 INSC 589 · Decided 8 September 2006
COMMNR. of Central Excise, Calcutta v. M/S. Panihatl Rubber LTD
- Court
- Supreme Court of India
- Citation
- 2006 INSC 589 · [2006] SUPP. 5 S.C.R. 847
- Case number
- CIVIL APPEAL No. 3980/2006
- Decided
- 8 September 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Companies Act; Central Excise Act
Headnote
B Central Excise Act, 1944 Dispute regarding classification of goods for payment of excise duty­ Manufacturer depositing excise duty under protest-Contention of C manufacturer upheld-Manufacturer seeking refund of excise duty paid-­ Authorities rejecting claim for refand applying principle principle of unjust enrichment not attracted as price fixed under contract was inclusive of excise duty and burden of excise duty not passed on to customers-Jn the D facts, held, manufacturer entitled to refimd of excise duty. Constitution of India, 1950-Article 136-/nterference with
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