Supreme Court · 2019 INSC 1049 · Decided 18 September 2019
Itc Limited v. Commissioner of Central Excise, Kolkata Iv
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1049 · [2019] 13 S.C.R. 357
- Case number
- CIVIL APPEAL No. 293/2009
- Decided
- 18 September 2019
- Bench
- ARUN MISHRA, NAVIN SINHA, INDIRA BANERJEE (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 17, 27, 2(2)
Headnote
Customs Act, 1962 - ss. 17 and 27 (both prior to and post- amendment by the Finance Act, 2011) - Assessment of duty - Claim for refund of duty - Absence of any challenge to the order of assessment in appeal - Maintainability of refund application against the assessed manufacturer, paying duty on the paper cleared from its factory - By a Notification, the appellant availed complete exemption from duty - Upon receipt of letter from the department, appellant realized its mistake in availing exemption under the Notification and started paying
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