Supreme Court · 1998 INSC 403 · Decided 28 October 1998
Living Media India LTD. and ANR. ETC. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 403 · [1998] SUPP. 2 S.C.R. 436
- Case number
- CIVIL APPEAL No. 1103/1989
- Decided
- 28 October 1998
- Bench
- K. VENKATASWAMI, S. RAJENDRA BABU (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32; Customs Act Section 25(1)
Headnote
Customs Act, 1962: S. 25(1)-Customs duty-Refund of-Interest on amount refundable- C 'Glazed newsprint '-Used in news magazines-Notification No. 49189 Customs dated I. 3. I 989-Levying customs duty on 'glazed newsprint' imported/cleared at 30% ad valorem-Settlement between parties to bring down the news magazines exceeds sale price and loss is compensated by earning from advertisements, which has no bearing o~ refund of duty, petitioners entitled to refund of excess D duty recovered-However, petitioners not entitled to interest on the refund­ Principle of 'unjust enrichment'. Prior to
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