Supreme Court · 2015 INSC 274 · Decided 30 March 2015
M/S. Oswal Chemicals & Fertilizers LTD. v. Commissioner of Central Excise, Bolpur
- Court
- Supreme Court of India
- Citation
- 2015 INSC 274 · [2015] 4 S.C.R. 487
- Case number
- CIVIL APPEAL No. 2807/2004
- Decided
- 30 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 118
Headnote
B Central Excise Act, 1944 - s.118 - Application by C purchaser of 'Naphtha' - For refund of duty paid by it to the manufacturer of 'Naphtha' - After obtaining CT-2 certificate - Entitlement of the purchaser for refund - Appellate Tribunal rejected the claim for refund on the grounds lacked locus standi to claim and that the claim was made before wrong authority - On appeal, held: • Though the purchaser had the locus standi to make the claim and the claim was also made before the authority having requisite jurisdiction - But the purchaser is not E entitled to the
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