Supreme Court · 2020 INSC 347 · Decided 22 April 2020
Union of India & Another ETC. ETC. v. M/S V.V.F Limited & Another ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 347 · [2020] 7 S.C.R. 695
- Case number
- CIVIL APPEAL No. 2256/2020
- Decided
- 22 April 2020
- Bench
- ARUN MISHRA, M.R. SHAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 5A, 11B
Headnote
Doctrines/Principles - Doctrine of promissory estoppel - Applicability of, in fiscal matters - In CA Nos. 2256-2263 of 2010, notification was issued providing exemption/incentives for setting up new industries in the earthquake affected district of Kutch - Excise by way of refund of the duty paid in cash/PLA - Respondents set up new units in Kutch - By subsequent notification, the incentive of refund of excise duty was limited to the extent of the value addition - Challenged by respondents - Quashed by High Court on the ground
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)