Supreme Court · 1996 INSC 620 · Decided 6 May 1996
Union of India & Ors v. Kirloskar Pneumatic CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 620 · [1996] SUPP. 2 S.C.R. 326
- Case number
- CIVIL APPEAL No. 7722/1996
- Decided
- 6 May 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Customs Act Section 27; Central Excise Act
Headnote
INDIA & ORS v. KIRLOSKAR PNEUMATIC CO. LTD. MAY 6, 1996 B [B.P. JEEVEN REDDY AND SUHAS C. SEN, JJ.J Customs Act, 1962 : S. 27-Reftmd of duty-Pe1iod of Limitation-Imponer filing appifra- C lion claiming refund of dut1~-In the >Viii petition filed by impmter High Cowt directing the Custun1s of High C'oiut set aside and 11u1tter reniitted tu it for di.~pusal in accordance with law. D Constitution of lndia, 1950: A1tic/e 226/227-Higli Cowt directing Customs autho1ities not to reject on ground of lin1itation, the application for rejiuzd of duty filed by i111- P<Nter-Held, it is not
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