Supreme Court · 1992 INSC 242 · Decided 10 September 1992
Union of India and ORS. v. Jain Spinners LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 242 · [1992] SUPP. 1 S.C.R. 484
- Case number
- CIVIL APPEAL No. 3576/1992
- Decided
- 10 September 1992
- Bench
- M.N. VENKATACHALIAH, P.B. SAWANT, N.P. SINGH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF INDIA AND ORS. v. JAIN SPINNERS LTD. AND ANR. SEPTEMBER 10, 1992 [M.N. VENKATACHALIAH, P.B. SAWANT AND N.P. SINGH, JJ.) Central Excises and Salt Act, 1944/Central Excises and Customs Laws (Amendment) Ac~ 1991: C Section 11-B-Refund of duty-Amount of duty deposited by assessee in Court- Revenue application for refund based on High Coun's ordel'-But meanwhile provision amended with retrospective effect-Applicability of provision to pending application - High D Court subsequently directing authorities to give effect to its earlier orde,-wiiether prope~ejection of the claim for
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