Supreme Court · 2005 INSC 124 · Decided 9 March 2005

M/S. Sahakari Khand Udyog Mandal LTD. v. Commissioner of Central Excise and Customs

Court
Supreme Court of India
Citation
2005 INSC 124 · [2005] 2 S.C.R. 606
Case number
CIVIL APPEAL No. 6832/1999
Decided
9 March 2005
Bench
RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Constitution

Headnote

Central Excise and Salt Act, 1944; Item No. I of First Schedule to the Act, Section I IB; Exemption Notification Nos.257176 and 108178: C Exemption Notification-Exemption from levy of excise duty on production of sugar in excess of average production in the preceding three years-Refund claim-Held levy sugar and free sale sugar are sold in certain prescribed proportion I dur(ng prescribed period-But assessees sold it in different proportion- D Revenue had rightly calculated the refund amount in consonance with the Notification-However, the claim is time barred. E Doctrine of unjust

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