Supreme Court · 2007 INSC 350 · Decided 29 March 2007
Essar Steel LTD. and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 350 · [2007] 4 S.C.R. 540
- Case number
- CIVIL APPEAL No. 202/2002
- Decided
- 29 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Import-Export: ... ~ ---Project Imports Regulations, 1986-lmporter submitted Bills of Entry- c Provisional assessment-Department increased assessable value by DM 37.40 million-On that basis, importer paid additional duty of Rs. 6.02 crores- Payment under protest-Tribunal directed refund-Department the refund, upholding entitlement of importer to refund subject to furnishing of bank D guarantee-Further held that if Department succeeded in the appeal, amount of refund shall be restituted back to it by importer together with interest thereon @ 18% p.a. from date of refund-Civil appeal
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