Supreme Court · 2003 INSC 126 · Decided 27 February 2003
M/S. Hindustan Metal Pressing Works v. Commissioner of Central Excise, Pune
- Court
- Supreme Court of India
- Citation
- 2003 INSC 126 · [2003] 2 S.C.R. 404
- Case number
- CIVIL APPEAL No. 2050/2000
- Decided
- 27 February 2003
- Bench
- M.B. SHAH, D.M. DHARMADHIKARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise and Salt Act, 1944; Sections II-A & JJ-D: Exemption Notification No.2188-Refund of excise duty .to assessee for C a certain period after approval of classification list-Assistant Collector __ , ordering recovery of the amount refunded on the principle of unjust assessee had neither filed any application for refand of excise duty nor collected from buyer any amount in excess of duty determined on such excisable D goods, principle of unjust enrichment not attracted-Central Excise Rules­ Rule 173-1. Appellant-assessee had removed certain excisable
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