Supreme Court · 1993 INSC 241 · Decided 16 July 1993
Union of India and ORS. v. I.T.C. Limited
- Court
- Supreme Court of India
- Citation
- 1993 INSC 241 · [1993] SUPP. 1 S.C.R. 272
- Case number
- CIVIL APPEAL No. 3178/1982
- Decided
- 16 July 1993
- Bench
- KULDIP SINGH, A.S. ANAND (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
Central Excises and Salt Act, 194~Section 4 (a)-Application for refund of excess excise duty paid under mistake of law-Lache!f-ffeld Government under a legal obligation to return the excess excise duty C received/reco-vered by it since the same was not payable by the part}-Assessee not guilty of of Section ll(B) as amended by the Amending Act, 1991-f'lea relating to interpretation of the amended provisions, coming into force only during the pendency of the appeal, whether could be pennitted-Held plea relating to interpretation of a statutory provision is essentially a question 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)