Supreme Court · 2022 INSC 909 · Decided 5 September 2022
M/S. Peacock Industries LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 909 · [2022] 11 S.C.R. 220
- Case number
- CIVIL APPEAL No. 6144/2010
- Decided
- 5 September 2022
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 173L, 173L(v)
Headnote
Central Excise Act, 1944 - s.173L - Central Excise Rules - Claim for refund of excise duty - Assessee if entitled to the refund to the extent of the value of the returned goods - Held: No cogent evidence was led by the assessee on the value of the returned goods returned goods depend on the defects found in the manufactured goods which are returned - It varies considering the defects - Therefore, the assessee has to lead the evidence with respect to each consignment of the returned goods, which the assessee failed to prove in the present case
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