Supreme Court · 2006 INSC 1025 · Decided 15 December 2006
Triveni Chemicals LTD. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 1025 · [2006] SUPP. 10 S.C.R. 1197
- Case number
- CIVIL APPEAL No. 5836/2006
- Decided
- 15 December 2006
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 1I
Headnote
B Central Excise Act, 1944-Section 1 I B (As amended by Central Excise and Customs Laws (Amendment) Act, 1991)-Refund of excise duty-Plea of unjust enrichment raised by the claimant before the original as well as appellate authorities-After order for refund from judicial side, demand of C refund that the burden of duty had been passed on to the customers relying on Amendment Act-Held: Claimant was entitled to refund­ Provisions of Section 1 I B as inserted by Amending Act would not be applicable to application to be dealt with on administrative side- D Administrative authorities
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)