Supreme Court · 1998 INSC 472 · Decided 9 December 1998
The Deputy Commissioner ETC. v. Consumer Co-Operative Stores LTD.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 472 · [1998] SUPP. 3 S.C.R. 454
- Case number
- CIVIL APPEAL No. 9170/1994
- Decided
- 9 December 1998
- Bench
- SUJATA V. MANOHAR, G.B. PATTANAIK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Excise-Refund-Doctrine of 'unjust enrichment'-App/icabi/ity of­ Notification prescribing excise duty to be payable by licencees on the vending of Indian made foreign liquor issued by Chief Commissioner under R.29 of C Andaman Excise Rules, 1934-Licencees paying the duties in advance­ High to pass final orders on application for refund in certain other cases as well-But before the refund of the duty, President promulgating Andaman & Nicobar Islands (Amendment) Regulation, 1984 authorising D levy of duty on such goods retrospectively-High Court struck down Section 31 A of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)