Supreme Court · 2024 INSC 83 · Decided 5 February 2024
Union of India and ORS. v. M/S. B.T. Patil and Sons Belgaum (Construction) PVT. LTD
- Court
- Supreme Court of India
- Citation
- 2024 INSC 83 · [2024] 2 S.C.R. 91
- Case number
- CIVIL APPEAL No. 7238/2009
- Decided
- 5 February 2024
- Bench
- ABHAY S. OKA, UJJAL BHUYAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 75A, 27A, 75A(1); Central Excise Act Section 75A, 27A
Headnote
Entitlement of the respondent to refund of duty drawback and interest for delayed payment thereof. Customs Act, 1962 - ss.75A, 27A - Central Excise Act, 1944 - Foreign Trade (Development and Regulation) Act, 1992 - Rules, 1993 - Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - Exim Policy of 1992-1997 - Duty Exemption Scheme - Duty Drawback Scheme - Supplies in civil construction work, eligibility for 'deemed export' benefit under the Exim
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)