Supreme Court · 1996 INSC 1514 · Decided 19 December 1996
Mafatlal Industries LTD. ETC. ETC. v. Union of India ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1514 · [1996] SUPP. 10 S.C.R. 585
- Case number
- CIVIL APPEAL No. 3255/1984
- Decided
- 19 December 1996
- Bench
- A.M. AHMADI, J.S. VERMA, S.C. AGRAWAL, B.P. JEEVAN REDDY, A.S. ANAND, B.L. HANSARIA, S.C. SEN, K.S. PARIPOORNAN, B.N. KIRPAL (9-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution; Contract Act Section 72; Limitation Act Section 17(1)(c); Customs Act Section 27
Headnote
Excise/Customs : Excise/Customs duty levied on misrepresentation/misapplication/er­ roneous interpretation of the statutory provisions under provisions declared unconstitutional or under mistake of law-Remedies open--Maintain_ability of suit under Act or writ petition under Art. 226 or Art. 32 A B c or other remedies provided in Excise Act or Customs Act-Held, where refund D is claimed on the ground that provisions of the Central Excises Act/Customs Act whereunder duty levied is or held to be unconstitutional, suit or writ petition
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