Supreme Court · 2011 INSC 776 · Decided 21 October 2011
Ranbaxy Laboratories LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 776 · [2011] 13 S.C.R. 1
- Case number
- CIVIL APPEAL No. 6823/2010
- Decided
- 21 October 2011
- Bench
- D.K. JAIN, ANIL R. DAVE (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11BB
Headnote
Central Excise Act, 1944: s.11BB - Interest on delayed refund - Liability of revenue to pay interest u/s. 11 BB - Held: A B Commences from the date of expiry of three months from the C date of receipt of application for refund and not from the expiry of the said period from the date on which order no.67016112002-CX dated 1.10.2002. Interpretation of statutes: Fiscal legislation - Held: Has 0 to be construed strictly and one has to look merely at what is said in the relevant provision; there is nothing to be read in; nothing to be implied and there is no room for any intendment - Central
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